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 72326 - 72350 of 75709
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 199941034 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 10/15/1999 |
| Number 199941033 | UILC 83.11-00 | Subject Nonqualified Stock Options | Release Date 10/15/1999 |
| Number 199941032 | UILC 9100.22-00 | Subject Other | Release Date 10/15/1999 |
| Number 199941032 | UILC 1503.04-04 | Subject Dual Resident Corporation | Release Date 10/15/1999 |
| Number 199941031 | UILC 3231.01-00 | Subject Employers v. Not Employers | Release Date 10/15/1999 |
| Number 199941030 | UILC 457.01-00 | Subject Year of Inclusion in Gross Income | Release Date 10/15/1999 |
| Number 199941030 | UILC 457.05-00 | Subject Eligible Deferred Compensation Plan Defined | Release Date 10/15/1999 |
| Number 199941030 | UILC 457.12-02 | Subject Custodial Accounts and Contracts | Release Date 10/15/1999 |
| Number 199941029 | UILC 468.04-00 | Subject Revocation of Election, Separate Reserves | Release Date 10/15/1999 |
| Number 199941029 | UILC 468.03-00 | Subject Allocation for Property where Election not in Effect | Release Date 10/15/1999 |
| Number 199941028 | UILC 301.00-00 | Subject Distributions of Property | Release Date 10/15/1999 |
| Number 199941028 | UILC 332.00-00 | Subject Complete Liquidation of Subsidiaries | Release Date 10/15/1999 |
| Number 199941028 | UILC 355.01-00 | Subject Spin-Off | Release Date 10/15/1999 |
| Number 199941028 | UILC 368.05-00 | Subject Recapitalization (Type "E") | Release Date 10/15/1999 |
| Number 199941027 | UILC 301.00-00 | Subject Distributions of Property | Release Date 10/15/1999 |
| Number 199941027 | UILC 332.00-00 | Subject Complete Liquidation of Subsidiaries | Release Date 10/15/1999 |
| Number 199941027 | UILC 355.01-00 | Subject Spin-Off | Release Date 10/15/1999 |
| Number 199941027 | UILC 368.05-00 | Subject Recapitalization (Type "E") | Release Date 10/15/1999 |
| Number 199941026 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 10/15/1999 |
| Number 199941025 | UILC 338.00-00 | Subject Certain Stock Purchases Treated as Asset Acquisitions | Release Date 10/15/1999 |
| Number 199941025 | UILC 9100.07-00 | Subject Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | Release Date 10/15/1999 |
| Number 199941024 | UILC 101.05-00 | Subject Flexible Premium Contracts Before 1985 | Release Date 10/15/1999 |
| Number 199941024 | UILC 7702.00-00 | Subject Life Insurance Contract Defined | Release Date 10/15/1999 |
| Number 199941023 | UILC 368.14-00 | Subject Transfer by Corporation in Title 11 Case (Type "G") | Release Date 10/15/1999 |
| Number 199941023 | UILC 381.00-00 | Subject Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) | Release Date 10/15/1999 |
