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 72376 - 72400 of 75709
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 199941009 | UILC 167.05-06 | Subject Income Forecast Method - Section 167(g) | Release Date 10/15/1999 |
| Number 199941009 | UILC 167.14-11 | Subject Other Intangible Property | Release Date 10/15/1999 |
| Number 199941008 | UILC 263.00-00 | Subject Capital Expenditures (Deductible v. Not Deductible) | Release Date 10/15/1999 |
| Number 199941008 | UILC 263.03-01 | Subject Determination of Useful Life | Release Date 10/15/1999 |
| Number 199941007 | UILC 882.03-00 | Subject Return Required | Release Date 10/15/1999 |
| Number 199941006 | UILC 1031.02-00 | Subject Like Kind Property | Release Date 10/15/1999 |
| Number 199941005 | UILC 1031.02-00 | Subject Like Kind Property | Release Date 10/15/1999 |
| Number 199941004 | UILC 9114.03-42 | Subject United Kingdom | Release Date 10/15/1999 |
| Number 199941003 | UILC 9114.03-42 | Subject United Kingdom | Release Date 10/15/1999 |
| Number 199941002 | UILC 09.35.00-00 | Subject BANKRUPTCY CODE CASES: Refunds | Release Date 10/15/1999 |
| Number 199941002 | UILC 09.37.05-01 | Subject BC: Returns by truste/debtor: Indiv.: Elec. to close tax. year | Release Date 10/15/1999 |
| Number 199941002 | UILC 69.06.01-00 | Subject REFUNDS: Proper party: Bankruptcy | Release Date 10/15/1999 |
| Number 199941001 | UILC 453A.03-00 | Subject Interest on Deferred Tax Liability | Release Date 10/15/1999 |
| Number 199940043 | UILC 401.00-00 | Subject Qualified Pension, Profit-Sharing, and Stock Bonus Plan | Release Date 10/08/1999 |
| Number 199940042 | UILC 404.00-00 | Subject Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) | Release Date 10/08/1999 |
| Number 199940041 | UILC 402.06-00 | Subject Amounts Distributed or Made Available to Beneficiary | Release Date 10/08/1999 |
| Number 199940041 | UILC 402.08-00 | Subject Rollover Contributions | Release Date 10/08/1999 |
| Number 199940040 | UILC 7701.22-01 | Subject Factors: Lease vs. Service Contract | Release Date 10/08/1999 |
| Number 199940039 | UILC 1033.02-00 | Subject Definition of Involuntary Conversion Events | Release Date 10/08/1999 |
| Number 199940038 | UILC 642.03-03 | Subject Paid or Permanently Set Aside | Release Date 10/08/1999 |
| Number 199940037 | UILC 1033.02-00 | Subject Definition of Involuntary Conversion Events | Release Date 10/08/1999 |
| Number 199940036 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 10/08/1999 |
| Number 199940036 | UILC 565.01-02 | Subject Making and Filing Consents | Release Date 10/08/1999 |
| Number 199940036 | UILC 542.00-00 | Subject Definition of Personal Holding Company | Release Date 10/08/1999 |
| Number 199940035 | UILC 507.01-01 | Subject Special Rules | Release Date 10/08/1999 |
