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 72651 - 72675 of 75709
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 199937042 | UILC 72.07-00 | Subject Amounts Not Receivable as Annuities | Release Date 09/17/1999 |
| Number 199937042 | UILC 72.22-02 | Subject Certain Distributions Not Subject to 10 Percent Additional Tax | Release Date 09/17/1999 |
| Number 199937041 | UILC 911.08-01 | Subject Definition of Employee | Release Date 09/17/1999 |
| Number 199937040 | UILC 61.00-00 | Subject Gross Income v. Not Gross Income | Release Date 09/17/1999 |
| Number 199937040 | UILC 61.03-00 | Subject Loan or Mortgage v. Sale | Release Date 09/17/1999 |
| Number 199937040 | UILC 61.43-00 | Subject Form v. Substance | Release Date 09/17/1999 |
| Number 199937040 | UILC 451.01-00 | Subject Annual Theory | Release Date 09/17/1999 |
| Number 199937039 | UILC 6109.06-00 | Subject ITIN; IRS Individual Taxpayer Identification Number | Release Date 09/17/1999 |
| Number 199937038 | UILC 954.02-05 | Subject Sale or Exchange of Property | Release Date 09/17/1999 |
| Number 199937037 | UILC 1362.02-03 | Subject Passive Investment Income | Release Date 09/17/1999 |
| Number 199937036 | UILC 851.00-00 | Subject Definition of Regulated Investment Company | Release Date 09/17/1999 |
| Number 199937036 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 09/17/1999 |
| Number 199937035 | UILC 4251.00-00 | Subject Communications Tax (Taxable v. Not Taxable) | Release Date 09/17/1999 |
| Number 199937034 | UILC 1362.02-03 | Subject Passive Investment Income | Release Date 09/17/1999 |
| Number 199937034 | UILC 1375.00-00 | Subject Tax Imposed On Certain Passive Investment Income | Release Date 09/17/1999 |
| Number 199937033 | UILC 355.01-00 | Subject Spin-Off | Release Date 09/17/1999 |
| Number 199937033 | UILC 355.01-01 | Subject Split-Off | Release Date 09/17/1999 |
| Number 199937033 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 09/17/1999 |
| Number 199937033 | UILC 367.00-00 | Subject Foreign Corporations | Release Date 09/17/1999 |
| Number 199937033 | UILC 305.01-00 | Subject Stock Dividends | Release Date 09/17/1999 |
| Number 199937032 | UILC 585.00-00 | Subject Reserves for Losses on Loans of Banks | Release Date 09/17/1999 |
| Number 199937032 | UILC 593.00-00 | Subject Reserves for Losses on Loans--Mutual Savings Banks, etc. (Allowable v. Not Allowable) | Release Date 09/17/1999 |
| Number 199937031 | UILC 162.25-18 | Subject Expenses of Another Individual or Entity | Release Date 09/17/1999 |
| Number 199937031 | UILC 446.15-02 | Subject Expense | Release Date 09/17/1999 |
| Number 199937030 | UILC 9100.15-00 | Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 09/17/1999 |
