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 72201 - 72225 of 75835
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 199944020 | UILC 72.21-00 | Subject Annuity Contracts Not Held By Natural Persons | Release Date 11/05/1999 |
| Number 199944019 | UILC 42.13-00 | Subject Responsibilities of Housing Credit Agencies | Release Date 11/05/1999 |
| Number 199944017 | UILC 4982.00-00 | Subject Excise Tax on Undistributed Income of Regulated Investment Companies | Release Date 11/05/1999 |
| Number 199944016 | UILC 708.03-00 | Subject Division | Release Date 11/05/1999 |
| Number 199944015 | UILC 1502.77-00 | Subject Common Parent Agent for Subsidiaries | Release Date 11/05/1999 |
| Number 199944014 | UILC 381.04-00 | Subject Method of Accounting | Release Date 11/05/1999 |
| Number 199944014 | UILC 481.00-00 | Subject Adjustments Required by Changes in Method of Accounting | Release Date 11/05/1999 |
| Number 199944014 | UILC 593.00-00 | Subject Reserves for Losses on Loans--Mutual Savings Banks, etc. (Allowable v. Not Allowable) | Release Date 11/05/1999 |
| Number 199944013 | UILC 162.04-04 | Subject Legal Expenses | Release Date 11/05/1999 |
| Number 199944013 | UILC 263.12-00 | Subject Legal, Accounting, etc., Expenses | Release Date 11/05/1999 |
| Number 199944012 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 11/05/1999 |
| Number 199944011 | UILC 9999.98-00 | Subject Not Able to Identify Under Present List | Release Date 11/05/1999 |
| Number 199944010 | UILC 1362.01-03 | Subject Late Elections | Release Date 11/05/1999 |
| Number 199944009 | UILC 1042.02-00 | Subject Requirements | Release Date 11/05/1999 |
| Number 199944008 | UILC 263A.06-05 | Subject Rules for Changing a Method of Accounting | Release Date 11/05/1999 |
| Number 199944008 | UILC 472.01-00 | Subject Election | Release Date 11/05/1999 |
| Number 199944008 | UILC 9100.11-00 | Subject Section 472; LIFO Election | Release Date 11/05/1999 |
| Number 199944007 | UILC 446.21-00 | Subject Notional Principal Contracts | Release Date 11/05/1999 |
| Number 199944007 | UILC 475.00-00 | Subject Mark to Market Accounting Method for Dealers in Securities | Release Date 11/05/1999 |
| Number 199944006 | UILC 168.19-00 | Subject Conventions | Release Date 11/05/1999 |
| Number 199944006 | UILC 168.19-01 | Subject Half-Year Convention | Release Date 11/05/1999 |
| Number 199944006 | UILC 197.00-00 | Subject Amortization of Goodwill & Certain Other Intangibles | Release Date 11/05/1999 |
| Number 199944006 | UILC 461.00-00 | Subject General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | Release Date 11/05/1999 |
| Number 199944006 | UILC 1012.06-00 | Subject Liabilities Assumed as Purchase Price | Release Date 11/05/1999 |
| Number 199944006 | UILC 1060.00-00 | Subject Special Allocation Rules for Certain Asset Acquisitions | Release Date 11/05/1999 |
