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 75933
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 199945041 | UILC 9999.92-00 | Subject Issues Related to Statutes Other Than Contained in Internal Revenue Code | Release Date 11/12/1999 |
| Number 199945040 | UILC 7206.10-00 | Subject Signing Statements Under Perjury | Release Date 11/12/1999 |
| Number 199945039 | UILC 1362.01-03 | Subject Late Elections | Release Date 11/12/1999 |
| Number 199945038 | UILC 1033.00-00 | Subject Involuntary Conversion | Release Date 11/12/1999 |
| Number 199945038 | UILC 7701.00-00 | Subject Definitions | Release Date 11/12/1999 |
| Number 199945037 | UILC 1502.20-00 | Subject Loss Disallowance Rule | Release Date 11/12/1999 |
| Number 199945036 | UILC 338.00-00 | Subject Certain Stock Purchases Treated as Asset Acquisitions | Release Date 11/12/1999 |
| Number 199945036 | UILC 9100.06-00 | Subject Section 338(g); Election Under Section 1.338-1T(c)(1) | Release Date 11/12/1999 |
| Number 199945035 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 11/12/1999 |
| Number 199945034 | UILC 1362.01-03 | Subject Late Elections | Release Date 11/12/1999 |
| Number 199945033 | UILC 2632.01-00 | Subject Time and Manner of Allocation | Release Date 11/12/1999 |
| Number 199945033 | UILC 2654.00-00 | Subject Special Rules | Release Date 11/12/1999 |
| Number 199945032 | UILC 4982.00-00 | Subject Excise Tax on Undistributed Income of Regulated Investment Companies | Release Date 11/12/1999 |
| Number 199945031 | UILC 851.00-00 | Subject Definition of Regulated Investment Company | Release Date 11/12/1999 |
| Number 199945031 | UILC 852.00-00 | Subject Taxation of Regulated Investment Companies and Their Shareholders | Release Date 11/12/1999 |
| Number 199945031 | UILC 305.00-00 | Subject Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) | Release Date 11/12/1999 |
| Number 199945030 | UILC 368.01-00 | Subject Statutory Merger or Consolidation (Type "A") | Release Date 11/12/1999 |
| Number 199945029 | UILC 338.01-02 | Subject Time in which Election must be made | Release Date 11/12/1999 |
| Number 199945029 | UILC 9100.07-00 | Subject Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | Release Date 11/12/1999 |
| Number 199945028 | UILC 6501.08-14 | Subject Successive Waivers | Release Date 11/12/1999 |
| Number 199945027 | UILC 1362.01-03 | Subject Late Elections | Release Date 11/12/1999 |
| Number 199945026 | UILC 1362.01-03 | Subject Late Elections | Release Date 11/12/1999 |
| Number 199945025 | UILC 1362.01-03 | Subject Late Elections | Release Date 11/12/1999 |
| 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 |
