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 72351 - 72375 of 75709
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 199941023 | UILC 403.00-00 | Subject Taxation of Employee Annuities (Taxable v. Not Taxable) | Release Date 10/15/1999 |
| Number 199941023 | UILC 807.00-00 | Subject Rules for Certain Reserves | Release Date 10/15/1999 |
| Number 199941022 | UILC 338.00-00 | Subject Certain Stock Purchases Treated as Asset Acquisitions | Release Date 10/15/1999 |
| Number 199941022 | UILC 9100.07-00 | Subject Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | Release Date 10/15/1999 |
| Number 199941021 | UILC 419.00-00 | Subject Treatment of Funded Welfare Benefit Plans | Release Date 10/15/1999 |
| Number 199941021 | UILC 419A.00-00 | Subject Qualified Asset Account; Limitations on Additions to Account (See Also 419.00-00|et. seq.) | Release Date 10/15/1999 |
| Number 199941021 | UILC 4976.00-00 | Subject Taxes with Respect to Funded Welfare Benefit Plans | Release Date 10/15/1999 |
| Number 199941021 | UILC 4976.01-00 | Subject Disqualified Benefits | Release Date 10/15/1999 |
| Number 199941020 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 10/15/1999 |
| Number 199941019 | UILC 104.02-00 | Subject Workmen's Compensation | Release Date 10/15/1999 |
| Number 199941018 | UILC 1012.00-00 | Subject Basis of Property--Costs | Release Date 10/15/1999 |
| Number 199941017 | UILC 355.04-00 | Subject Business Purpose | Release Date 10/15/1999 |
| Number 199941017 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 10/15/1999 |
| Number 199941016 | UILC 851.00-00 | Subject Definition of Regulated Investment Company | Release Date 10/15/1999 |
| Number 199941016 | UILC 852.00-00 | Subject Taxation of Regulated Investment Companies and Their Shareholders | Release Date 10/15/1999 |
| Number 199941016 | UILC 305.00-00 | Subject Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) | Release Date 10/15/1999 |
| Number 199941015 | UILC 108.03-01 | Subject Partnership | Release Date 10/15/1999 |
| Number 199941015 | UILC 6225.01-00 | Subject Restriction on Assessment and Collection | Release Date 10/15/1999 |
| Number 199941015 | UILC 6231.05-00 | Subject Affected Item | Release Date 10/15/1999 |
| Number 199941014 | UILC 6411.00-00 | Subject Tentative Carryback and Refund Adjustments | Release Date 10/15/1999 |
| Number 199941014 | UILC 6662.01-00 | Subject Negligence | Release Date 10/15/1999 |
| Number 199941013 | UILC 2503.12-00 | Subject Exclusion for Certain Transfers for Educational Expenses or Medical Expenses | Release Date 10/15/1999 |
| Number 199941012 | UILC 29.03-00 | Subject Definitions | Release Date 10/15/1999 |
| Number 199941011 | UILC 172.07-00 | Subject Deferred Statutory or Tort Liability Losses | Release Date 10/15/1999 |
| Number 199941010 | UILC 6404.00-00 | Subject Abatements | Release Date 10/15/1999 |
