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 75835
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 199946026 | UILC 1362.01-03 | Subject Late Elections | Release Date 11/19/1999 |
| Number 199946025 | UILC 1362.01-03 | Subject Late Elections | Release Date 11/19/1999 |
| Number 199946024 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 11/19/1999 |
| Number 199946023 | UILC 1362.01-03 | Subject Late Elections | Release Date 11/19/1999 |
| Number 199946022 | UILC 1362.01-03 | Subject Late Elections | Release Date 11/19/1999 |
| Number 199946021 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 11/19/1999 |
| Number 199946020 | UILC 4371.00-00 | Subject Foreign Insurers Policies Tax (Taxable v. Not Taxable) | Release Date 11/19/1999 |
| Number 199946019 | UILC 877.01-00 | Subject Principal Purpose--the Avoidance of Tax | Release Date 11/19/1999 |
| Number 199946018 | UILC 332.00-00 | Subject Complete Liquidation of Subsidiaries | Release Date 11/19/1999 |
| Number 199946018 | UILC 351.00-00 | Subject Transfer to Corporation Controlled by Transferor | Release Date 11/19/1999 |
| Number 199946018 | UILC 355.01-00 | Subject Spin-Off | Release Date 11/19/1999 |
| Number 199946018 | UILC 367.40-00 | Subject Treatment of Distribution Described in Section 367(e) | Release Date 11/19/1999 |
| Number 199946018 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 11/19/1999 |
| Number 199946018 | UILC 367.40-00 | Subject Treatment of Distribution Described in Section 367(e) | Release Date 11/19/1999 |
| Number 199946018 | UILC 332.00-00 | Subject Complete Liquidation of Subsidiaries | Release Date 11/19/1999 |
| Number 199946017 | UILC 9100.09-00 | Subject Section 442; Accounting Periods | Release Date 11/19/1999 |
| Number 199946016 | UILC 9100.09-00 | Subject Section 442; Accounting Periods | Release Date 11/19/1999 |
| Number 199946015 | UILC 1362.01-03 | Subject Late Elections | Release Date 11/19/1999 |
| Number 199946014 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 11/19/1999 |
| Number 199946013 | UILC 338.00-00 | Subject Certain Stock Purchases Treated as Asset Acquisitions | Release Date 11/19/1999 |
| Number 199946013 | UILC 9100.06-00 | Subject Section 338(g); Election Under Section 1.338-1T(c)(1) | Release Date 11/19/1999 |
| Number 199946012 | UILC 43.02-01 | Subject Tertiary Recovery Method | Release Date 11/19/1999 |
| Number 199946011 | UILC 355.01-01 | Subject Split-Off | Release Date 11/19/1999 |
| Number 199946010 | UILC 1502.77-00 | Subject Common Parent Agent for Subsidiaries | Release Date 11/19/1999 |
| Number 199946010 | UILC 6213.08-00 | Subject Waiver of Restrictions | Release Date 11/19/1999 |
