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 72126 - 72150 of 75835
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 199945024 | UILC 1362.01-03 | Subject Late Elections | Release Date 11/12/1999 |
| Number 199945023 | UILC 6041.03-00 | Subject Fixed or Determinable Gains, Profits, or Income | Release Date 11/12/1999 |
| Number 199945023 | UILC 6045.00-00 | Subject Returns of Brokers | Release Date 11/12/1999 |
| Number 199945023 | UILC 6049.01-00 | Subject Reportable Interest | Release Date 11/12/1999 |
| Number 199945022 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 11/12/1999 |
| Number 199945022 | UILC 2501.00-00 | Subject Imposition of Gift Tax (Imposed v. Not Imposed) | Release Date 11/12/1999 |
| Number 199945022 | UILC 2041.00-00 | Subject Powers of Appointment (Included v. Not Included in Gross Estate) | Release Date 11/12/1999 |
| Number 199945022 | UILC 2514.00-00 | Subject Powers of Appointment (Transfer v. Not a Transfer) | Release Date 11/12/1999 |
| Number 199945021 | UILC 1361.00-00 | Subject Definitions | Release Date 11/12/1999 |
| Number 199945021 | UILC 1361.05-00 | Subject Qualified Subchapter S Subsidiary | Release Date 11/12/1999 |
| Number 199945021 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 11/12/1999 |
| Number 199945020 | UILC 851.01-00 | Subject Election to be Regulated Investment Company | Release Date 11/12/1999 |
| Number 199945020 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 11/12/1999 |
| Number 199945019 | UILC 1361.05-00 | Subject Qualified Subchapter S Subsidiary | Release Date 11/12/1999 |
| Number 199945019 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 11/12/1999 |
| Number 199945019 | UILC 1362.01-03 | Subject Late Elections | Release Date 11/12/1999 |
| Number 199945019 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 11/12/1999 |
| Number 199945018 | UILC 1362.01-03 | Subject Late Elections | Release Date 11/12/1999 |
| Number 199945017 | UILC 301.07-00 | Subject Constructive Dividend | Release Date 11/12/1999 |
| Number 199945017 | UILC 1368.01-00 | Subject Accumulated Adjustments Account | Release Date 11/12/1999 |
| Number 199945017 | UILC 1371.00-00 | Subject Coordination with Subchapter C Rules | Release Date 11/12/1999 |
| Number 199945016 | UILC 29.00-00 | Subject (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | Release Date 11/12/1999 |
| Number 199945015 | UILC 61.00-00 | Subject Gross Income v. Not Gross Income | Release Date 11/12/1999 |
| Number 199945015 | UILC 83.00-00 | Subject Property Transferred in Connection With Performance of Services | Release Date 11/12/1999 |
| Number 199945015 | UILC 162.00-00 | Subject Trade or Business (Deductible v. Not Deductible) | Release Date 11/12/1999 |
