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 72826 - 72850 of 75709
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 199935061 | UILC 612.02-00 | Subject Allowable Capital Additions in Case of Mines | Release Date 09/03/1999 |
| Number 199935060 | UILC 451.00-00 | Subject General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) | Release Date 09/03/1999 |
| Number 199935060 | UILC 451.13-00 | Subject Prepaid and Advance Income | Release Date 09/03/1999 |
| Number 199935060 | UILC 451.15-00 | Subject Income From Sales | Release Date 09/03/1999 |
| Number 199935060 | UILC 451.19-00 | Subject Accrual Method | Release Date 09/03/1999 |
| Number 199935059 | UILC 50.00.00-00 | Subject LEVY | Release Date 09/03/1999 |
| Number 199935058 | UILC 9114.02-18 | Subject Pensions, Annuities, Alimony, and Child Support | Release Date 09/03/1999 |
| Number 199935058 | UILC 7701.21-20 | Subject Coordination with Income Tax Treaties | Release Date 09/03/1999 |
| Number 199935057 | UILC 9999.98-00 | Subject Not Able to Identify Under Present List | Release Date 09/03/1999 |
| Number 199935056 | UILC 09.08.00-00 | Subject BANKRUPTCY CODE CASES: Automatic stay (Sec. 362) | Release Date 09/03/1999 |
| Number 199935055 | UILC 408.08-00 | Subject Tax Treatment of Accounts and Annuities | Release Date 09/03/1999 |
| Number 199935054 | UILC 9999.98-00 | Subject Not Able to Identify Under Present List | Release Date 09/03/1999 |
| Number 199935053 | UILC 742.00-00 | Subject Basis of Transferee Partner's Interest | Release Date 09/03/1999 |
| Number 199935053 | UILC 705.02-00 | Subject Adjustments to Basis | Release Date 09/03/1999 |
| Number 199935053 | UILC 752.04-00 | Subject Sale or Exchange of an Interest | Release Date 09/03/1999 |
| Number 199935052 | UILC 338.00-00 | Subject Certain Stock Purchases Treated as Asset Acquisitions | Release Date 09/03/1999 |
| Number 199935051 | UILC 7701.00-00 | Subject Definitions | Release Date 09/03/1999 |
| Number 199935050 | UILC 368.08-01 | Subject Savings and Loan or Life Insurance Companies | Release Date 09/03/1999 |
| Number 199935049 | UILC 9100.09-00 | Subject Section 442; Accounting Periods | Release Date 09/03/1999 |
| Number 199935048 | UILC 877.01-00 | Subject Principal Purpose--the Avoidance of Tax | Release Date 09/03/1999 |
| Number 199935047 | UILC 678.01-01 | Subject Release or Modification of Power | Release Date 09/03/1999 |
| Number 199935047 | UILC 1361.03-01 | Subject Grantor Trusts | Release Date 09/03/1999 |
| Number 199935046 | UILC 678.01-01 | Subject Release or Modification of Power | Release Date 09/03/1999 |
| Number 199935046 | UILC 1361.03-01 | Subject Grantor Trusts | Release Date 09/03/1999 |
| Number 199935045 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 09/03/1999 |
