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 72451 - 72475 of 75709
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 199940010 | UILC 338.00-00 | Subject Certain Stock Purchases Treated as Asset Acquisitions | Release Date 10/08/1999 |
| Number 199940010 | UILC 9100.06-00 | Subject Section 338(g); Election Under Section 1.338-1T(c)(1) | Release Date 10/08/1999 |
| Number 199940009 | UILC 338.00-00 | Subject Certain Stock Purchases Treated as Asset Acquisitions | Release Date 10/08/1999 |
| Number 199940009 | UILC 9100.06-00 | Subject Section 338(g); Election Under Section 1.338-1T(c)(1) | Release Date 10/08/1999 |
| Number 199940008 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 10/08/1999 |
| Number 199940007 | UILC 263.21-00 | Subject Interest and Carrying Costs - Straddles | Release Date 10/08/1999 |
| Number 199940007 | UILC 385.03-00 | Subject New Financial Products | Release Date 10/08/1999 |
| Number 199940007 | UILC 385.03-02 | Subject Debt v. Equity Issues | Release Date 10/08/1999 |
| Number 199940007 | UILC 1001.00-00 | Subject Determination of Amount of and Recognition of Gain or Loss | Release Date 10/08/1999 |
| Number 199940007 | UILC 1092.00-00 | Subject Straddles | Release Date 10/08/1999 |
| Number 199940006 | UILC 3508.01-02 | Subject Direct Seller | Release Date 10/08/1999 |
| Number 199940005 | UILC 3508.01-02 | Subject Direct Seller | Release Date 10/08/1999 |
| Number 199940004 | UILC 3121.01-12 | Subject Payment Under Employers' Plans for Retirement, Disability, Death, etc. | Release Date 10/08/1999 |
| Number 199940003 | UILC 301.00-00 | Subject Distributions of Property | Release Date 10/08/1999 |
| Number 199940003 | UILC 332.00-00 | Subject Complete Liquidation of Subsidiaries | Release Date 10/08/1999 |
| Number 199940003 | UILC 355.01-00 | Subject Spin-Off | Release Date 10/08/1999 |
| Number 199940003 | UILC 368.05-00 | Subject Recapitalization (Type "E") | Release Date 10/08/1999 |
| Number 199940002 | UILC 62.02.00 | Subject PENALITES: Bankruptcy Act proceedings | Release Date 10/08/1999 |
| Number 199940002 | UILC 3121.01-00 | Subject Wages | Release Date 10/08/1999 |
| Number 199940001 | UILC 4051.03-00 | Subject Separate Purchase of Vehicle and Parts or Accessories | Release Date 10/08/1999 |
| Number 199939049 | UILC 4941.04-00 | Subject Definition of Self-Dealing | Release Date 10/01/1999 |
| Number 199939049 | UILC 4945.04-00 | Subject Definition of Taxable Expenditure | Release Date 10/01/1999 |
| Number 199939048 | UILC 402.07-00 | Subject Unrealized Appreciation of Employer's Securities | Release Date 10/01/1999 |
| Number 199939047 | UILC 401.29-00 | Subject Cash or Deferred Arrangements | Release Date 10/01/1999 |
| Number 199939046 | UILC 4941.04-00 | Subject Definition of Self-Dealing | Release Date 10/01/1999 |
