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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Number UILC Subject Release Date
Number 199946009 UILC 368.04-00 Subject Assets for Control of Transferee (Type "D") Release Date 11/19/1999
Number 199946008 UILC 301.00-00 Subject Distributions of Property Release Date 11/19/1999
Number 199946007 UILC 301.00-00 Subject Distributions of Property Release Date 11/19/1999
Number 199946006 UILC 355.00-00 Subject Distribution of Stock and Securities of a Controlled Corporation Release Date 11/19/1999
Number 199946005 UILC 4261.00-00 Subject Transportation of Persons by Air (Taxable v. Nontaxable) Release Date 11/19/1999
Number 199946004 UILC 832.05-00 Subject Premiums Earned Release Date 11/19/1999
Number 199946003 UILC 263A.05-01 Subject Two-Year Preproductive Period Release Date 11/19/1999
Number 199946003 UILC 263A.05-02 Subject Election Not To Apply Section Release Date 11/19/1999
Number 199946002 UILC 302.02-00 Subject Disproportionate Redemption of stock Release Date 11/19/1999
Number 199946002 UILC 305.04-00 Subject Disproportionate Distributions Release Date 11/19/1999
Number 199946002 UILC 306.01-00 Subject Section 306 Stock v. Not 306 Stock Release Date 11/19/1999
Number 199946001 UILC 4051.00-00 Subject Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) Release Date 11/19/1999
Number 199945066 UILC 419.00-00 Subject Treatment of Funded Welfare Benefit Plans Release Date 11/12/1999
Number 199945065 UILC 412.06-00 Subject Minimum Funding Waiver Release Date 11/12/1999
Number 199945064 UILC 104.01-00 Subject Health and Accident Insurance Release Date 11/12/1999
Number 199945063 UILC 1033.02-00 Subject Definition of Involuntary Conversion Events Release Date 11/12/1999
Number 199945062 UILC 501.03-13 Subject Libraries, Museums, etc. Release Date 11/12/1999
Number 199945062 UILC 511.00-00 Subject Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) Release Date 11/12/1999
Number 199945061 UILC 507.00-00 Subject Termination of Private Foundation Status Release Date 11/12/1999
Number 199945061 UILC 4940.00-00 Subject Excise Tax on Net Investment Income (Applicable v. Not Applicable) Release Date 11/12/1999
Number 199945060 UILC 507.00-00 Subject Termination of Private Foundation Status Release Date 11/12/1999
Number 199945060 UILC 4940.00-00 Subject Excise Tax on Net Investment Income (Applicable v. Not Applicable) Release Date 11/12/1999
Number 199945059 UILC 4945.00-00 Subject Excise Taxes on Taxable Expenditures Release Date 11/12/1999
Number 199945058 UILC 4945.00-00 Subject Excise Taxes on Taxable Expenditures Release Date 11/12/1999
Number 199945057 UILC 4945.00-00 Subject Excise Taxes on Taxable Expenditures Release Date 11/12/1999