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 72776 - 72800 of 75709
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 199936012 | UILC 269.00-00 | Subject Acquisitions Made to Evade or Avoid Income Tax | Release Date 09/10/1999 |
| Number 199936012 | UILC 351.00-00 | Subject Transfer to Corporation Controlled by Transferor | Release Date 09/10/1999 |
| Number 199936012 | UILC 482.02-00 | Subject Control | Release Date 09/10/1999 |
| Number 199936011 | UILC 707.00-00 | Subject Transactions Between Partner and Partnership | Release Date 09/10/1999 |
| Number 199936011 | UILC 701.00-00 | Subject Partners, Not Partnerships, Subject to Tax | Release Date 09/10/1999 |
| Number 199936010 | UILC 2055.07-00 | Subject Transfers Not Exclusively for Charitable Purposes | Release Date 09/10/1999 |
| Number 199936010 | UILC 2055.12-05 | Subject Unitrusts | Release Date 09/10/1999 |
| Number 199936010 | UILC 9999.98-00 | Subject Not Able to Identify Under Present List | Release Date 09/10/1999 |
| Number 199936009 | UILC 148.08-07 | Subject Small Governmental Unit Exception | Release Date 09/10/1999 |
| Number 199936008 | UILC 280G.01-00 | Subject Definitions | Release Date 09/10/1999 |
| Number 199936008 | UILC 4999.00-00 | Subject Golden Parachute Payments | Release Date 09/10/1999 |
| Number 199936007 | UILC 482.00-00 | Subject Allocation of Income and Deductions Among Taxpayers | Release Date 09/10/1999 |
| Number 199936006 | UILC 301.00-00 | Subject Distributions of Property | Release Date 09/10/1999 |
| Number 199936006 | UILC 267.07-02 | Subject Deferral of Loss from Sale or Exchange Between Members | Release Date 09/10/1999 |
| Number 199936005 | UILC 9100.09-00 | Subject Section 442; Accounting Periods | Release Date 09/10/1999 |
| Number 199936004 | UILC 2041.00-00 | Subject Powers of Appointment (Included v. Not Included in Gross Estate) | Release Date 09/10/1999 |
| Number 199936004 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 09/10/1999 |
| Number 199936003 | UILC 7436.05-00 | Subject Assessment - In General | Release Date 09/10/1999 |
| Number 199936003 | UILC 3401.06-00 | Subject Not Employees Under Section 530 of 1978 Revenue Act | Release Date 09/10/1999 |
| Number 199936003 | UILC 7701.01-00 | Subject Associations v. Corporations | Release Date 09/10/1999 |
| Number 199936002 | UILC 172.07-00 | Subject Deferred Statutory or Tort Liability Losses | Release Date 09/10/1999 |
| Number 199936001 | UILC 6402.01-00 | Subject Credit of Overpayment Against Any Tax Liability | Release Date 09/10/1999 |
| Number 199936001 | UILC 6621.00-00 | Subject Determination of Rate of Interest; Compounding of Interest | Release Date 09/10/1999 |
| Number 199935076 | UILC 4980.00-00 | Subject Tax on Reversion of Qualified Plan Assets to Employer | Release Date 09/03/1999 |
| Number 199935075 | UILC 453.08-01 | Subject Election After Revocation | Release Date 09/03/1999 |
