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 72251 - 72275 of 75709
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 199942020 | UILC 61.03-00 | Subject Loan or Mortgage v. Sale | Release Date 10/22/1999 |
| Number 199942020 | UILC 61.43-00 | Subject Form v. Substance | Release Date 10/22/1999 |
| Number 199942020 | UILC 451.01-00 | Subject Annual Theory | Release Date 10/22/1999 |
| Number 199942019 | UILC 61.00-00 | Subject Gross Income v. Not Gross Income | Release Date 10/22/1999 |
| Number 199942019 | UILC 61.03-00 | Subject Loan or Mortgage v. Sale | Release Date 10/22/1999 |
| Number 199942019 | UILC 61.43-00 | Subject Form v. Substance | Release Date 10/22/1999 |
| Number 199942019 | UILC 451.01-00 | Subject Annual Theory | Release Date 10/22/1999 |
| Number 199942018 | UILC 302.00-00 | Subject Distributions in Redemption of Stock | Release Date 10/22/1999 |
| Number 199942018 | UILC 302.03-00 | Subject Complete Termination of Interest | Release Date 10/22/1999 |
| Number 199942018 | UILC 302.05-00 | Subject Constructive Ownership | Release Date 10/22/1999 |
| Number 199942018 | UILC 302.05-01 | Subject Waiver of Family Attribution by Individual | Release Date 10/22/1999 |
| Number 199942017 | UILC 1361.03-01 | Subject Grantor Trusts | Release Date 10/22/1999 |
| Number 199942016 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 10/22/1999 |
| Number 199942016 | UILC 2501.00-00 | Subject Imposition of Gift Tax (Imposed v. Not Imposed) | Release Date 10/22/1999 |
| Number 199942016 | UILC 2033.00-00 | Subject Property in Which Decedent Had an Interest | Release Date 10/22/1999 |
| Number 199942015 | UILC 2032.00-00 | Subject Alternate Valuation | Release Date 10/22/1999 |
| Number 199942014 | UILC 877.01-00 | Subject Principal Purpose--the Avoidance of Tax | Release Date 10/22/1999 |
| Number 199942013 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 10/22/1999 |
| Number 199942012 | UILC 162.36-08 | Subject Stock Options | Release Date 10/22/1999 |
| Number 199942011 | UILC 419.00-00 | Subject Treatment of Funded Welfare Benefit Plans | Release Date 10/22/1999 |
| Number 199942011 | UILC 419A.00-00 | Subject Qualified Asset Account; Limitations on Additions to Account (See Also 419.00-00|et. seq.) | Release Date 10/22/1999 |
| Number 199942011 | UILC 4976.00-00 | Subject Taxes with Respect to Funded Welfare Benefit Plans | Release Date 10/22/1999 |
| Number 199942011 | UILC 4976.01-00 | Subject Disqualified Benefits | Release Date 10/22/1999 |
| Number 199942010 | UILC 2041.01-00 | Subject Pre-1942 Powers | Release Date 10/22/1999 |
| Number 199942010 | UILC 2518.01-00 | Subject Requirements for a Qualified Disclaimer | Release Date 10/22/1999 |
