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 72801 - 72825 of 75709
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 199935074 | UILC 877.01-00 | Subject Principal Purpose--the Avoidance of Tax | Release Date 09/03/1999 |
| Number 199935073 | UILC 401.04-00 | Subject Discrimination as to Contributions or Benefits (See Also 401.29-01,401.20-00,414.00-00) | Release Date 09/03/1999 |
| Number 199935073 | UILC 402.01-00 | Subject Exempt Trust | Release Date 09/03/1999 |
| Number 199935073 | 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 09/03/1999 |
| Number 199935073 | UILC 415.02-00 | Subject Limitation for Defined Contribution Plans | Release Date 09/03/1999 |
| Number 199935073 | UILC 4972.00-00 | Subject Tax on Excess Contributions for Self-Employed Individuals (Repealed TEFRA -1984) | Release Date 09/03/1999 |
| Number 199935072 | UILC 877.08-00 | Subject Ruling Submission by Expatriating Long-Term Resident | Release Date 09/03/1999 |
| Number 199935071 | UILC 856.04-00 | Subject Rents From Real Property | Release Date 09/03/1999 |
| Number 199935070 | UILC 1362.02-03 | Subject Passive Investment Income | Release Date 09/03/1999 |
| Number 199935070 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 09/03/1999 |
| Number 199935069 | UILC 1362.02-03 | Subject Passive Investment Income | Release Date 09/03/1999 |
| Number 199935069 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 09/03/1999 |
| Number 199935068 | UILC 865.07-09 | Subject Financial Instruments | Release Date 09/03/1999 |
| Number 199935067 | UILC 1362.02-03 | Subject Passive Investment Income | Release Date 09/03/1999 |
| Number 199935067 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 09/03/1999 |
| Number 199935066 | UILC 1362.02-03 | Subject Passive Investment Income | Release Date 09/03/1999 |
| Number 199935066 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 09/03/1999 |
| Number 199935065 | UILC 1031.00-00 | Subject Exchange of Property Held for Productive Use or Investment | Release Date 09/03/1999 |
| Number 199935065 | UILC 708.01-00 | Subject Termination | Release Date 09/03/1999 |
| Number 199935064 | UILC 355.01-00 | Subject Spin-Off | Release Date 09/03/1999 |
| Number 199935063 | UILC 103.00-00 | Subject Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) | Release Date 09/03/1999 |
| Number 199935063 | UILC 115.00-00 | Subject Income of States, Municipalities, etc. | Release Date 09/03/1999 |
| Number 199935063 | UILC 141.00-00 | Subject Private Activity Bond; Qualified Bond | Release Date 09/03/1999 |
| Number 199935063 | UILC 145.00-00 | Subject Qualified 501(c)(3) Bonds | Release Date 09/03/1999 |
| Number 199935062 | UILC 404.11-00 | Subject Year of Deduction | Release Date 09/03/1999 |
