IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.
View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.
IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.
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Showing 72026 - 72050 of 75933
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 199948016 | UILC 162.08-06 | Subject Commuting | Release Date 12/03/1999 |
| Number 199948015 | UILC 1362.01-03 | Subject Late Elections | Release Date 12/03/1999 |
| Number 199948014 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 12/03/1999 |
| Number 199948013 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 12/03/1999 |
| Number 199948012 | UILC 338.00-00 | Subject Certain Stock Purchases Treated as Asset Acquisitions | Release Date 12/03/1999 |
| Number 199948012 | UILC 9100.06-00 | Subject Section 338(g); Election Under Section 1.338-1T(c)(1) | Release Date 12/03/1999 |
| Number 199948011 | UILC 423.00-00 | Subject Employee Stock Purchase Plans | Release Date 12/03/1999 |
| Number 199948010 | UILC 1362.02-03 | Subject Passive Investment Income | Release Date 12/03/1999 |
| Number 199948009 | UILC 1362.01-03 | Subject Late Elections | Release Date 12/03/1999 |
| Number 199948008 | UILC 1362.01-03 | Subject Late Elections | Release Date 12/03/1999 |
| Number 199948007 | UILC 1362.01-03 | Subject Late Elections | Release Date 12/03/1999 |
| Number 199948006 | UILC 42.04-00 | Subject Eligible Basis | Release Date 12/03/1999 |
| Number 199948005 | UILC 1502.77-00 | Subject Common Parent Agent for Subsidiaries | Release Date 12/03/1999 |
| Number 199948004 | UILC 50.29.00-00 | Subject LEVY: Retirement benefits | Release Date 12/03/1999 |
| Number 199948004 | UILC 64.38.00-00 | Subject PROPERTY SUBJECT TO COLLECTION: Pensions | Release Date 12/03/1999 |
| Number 199948003 | UILC 925.01-01 | Subject Election of Grouping | Release Date 12/03/1999 |
| Number 199948002 | UILC 3121.16-00 | Subject Treatment of Certain Deferred Compensation and Salary Reduction Arrangements | Release Date 12/03/1999 |
| Number 199948001 | UILC 3121.04-13 | Subject Truck Drivers | Release Date 12/03/1999 |
| Number 199947042 | UILC 401.28-00 | Subject Union-negotiated Multiemployer Pension Plans | Release Date 11/26/1999 |
| Number 199947042 | UILC 412.01-00 | Subject Funding Standard Account | Release Date 11/26/1999 |
| Number 199947042 | UILC 415.01-00 | Subject Limitation for Defined Benefit Plans | Release Date 11/26/1999 |
| Number 199947041 | UILC 402.07-00 | Subject Unrealized Appreciation of Employer's Securities | Release Date 11/26/1999 |
| Number 199947041 | UILC 402.09-00 | Subject Tax on Lump Sum Distributions | Release Date 11/26/1999 |
| Number 199947041 | UILC 404.16-00 | Subject Dividend Paid Deduction for ESOPs | Release Date 11/26/1999 |
| Number 199947040 | UILC 107.00-00 | Subject Rental Value of Parsonage (Excluded v. Not Excluded) | Release Date 11/26/1999 |
