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 72551 - 72575 of 75709
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 199938050 | UILC 4942.00-00 | Subject Taxes on Failure to Distribute Income | Release Date 09/24/1999 |
| Number 199938050 | UILC 4944.00-00 | Subject Excise Tax on "Jeopardizing" Investments | Release Date 09/24/1999 |
| Number 199938050 | UILC 4945.00-00 | Subject Excise Taxes on Taxable Expenditures | Release Date 09/24/1999 |
| Number 199938049 | UILC 9999.98-00 | Subject Not Able to Identify Under Present List | Release Date 09/24/1999 |
| Number 199938048 | UILC 4945.00-00 | Subject Excise Taxes on Taxable Expenditures | Release Date 09/24/1999 |
| Number 199938047 | UILC 4945.00-00 | Subject Excise Taxes on Taxable Expenditures | Release Date 09/24/1999 |
| Number 199938046 | UILC 4945.00-00 | Subject Excise Taxes on Taxable Expenditures | Release Date 09/24/1999 |
| Number 199938045 | UILC 4945.00-00 | Subject Excise Taxes on Taxable Expenditures | Release Date 09/24/1999 |
| Number 199938044 | UILC 4945.00-00 | Subject Excise Taxes on Taxable Expenditures | Release Date 09/24/1999 |
| Number 199938043 | UILC 4945.00-00 | Subject Excise Taxes on Taxable Expenditures | Release Date 09/24/1999 |
| Number 199938042 | UILC 4945.00-00 | Subject Excise Taxes on Taxable Expenditures | Release Date 09/24/1999 |
| Number 199938041 | UILC 501.04-00 | Subject Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | Release Date 09/24/1999 |
| Number 199938041 | UILC 512.00-00 | Subject Unrelated Business Taxable Income (Taxable v. Not Taxable) | Release Date 09/24/1999 |
| Number 199938041 | UILC 513.00-00 | Subject Unrelated v. Not Unrelated Trade or Business | Release Date 09/24/1999 |
| Number 199938040 | UILC 401.00-00 | Subject Qualified Pension, Profit-Sharing, and Stock Bonus Plan | Release Date 09/24/1999 |
| Number 199938040 | UILC 3402.00-00 | Subject Income Tax Collected at Source | Release Date 09/24/1999 |
| Number 199938039 | UILC 507.05-00 | Subject Liability of Transferee Organizations | Release Date 09/24/1999 |
| Number 199938039 | UILC 507.07-00 | Subject Aggregate Tax Benefit | Release Date 09/24/1999 |
| Number 199938039 | UILC 4940.00-00 | Subject Excise Tax on Net Investment Income (Applicable v. Not Applicable) | Release Date 09/24/1999 |
| Number 199938039 | UILC 4941.04-00 | Subject Definition of Self-Dealing | Release Date 09/24/1999 |
| Number 199938039 | UILC 4942.03-05 | Subject Qualifying Distribution | Release Date 09/24/1999 |
| Number 199938039 | UILC 4945.04-00 | Subject Definition of Taxable Expenditure | Release Date 09/24/1999 |
| Number 199938039 | UILC 4945.04-06 | Subject Expenditure Responsibility | Release Date 09/24/1999 |
| Number 199938039 | UILC 6033.01-00 | Subject Exempt v. Non Exempt From Filing | Release Date 09/24/1999 |
| Number 199938038 | UILC 1362.01-03 | Subject Late Elections | Release Date 09/24/1999 |
