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 72851 - 72875 of 75709
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 199935044 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 09/03/1999 |
| Number 199935043 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 09/03/1999 |
| Number 199935043 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 09/03/1999 |
| Number 199935042 | UILC 368.08-02 | Subject Proprietary Interest Continuity | Release Date 09/03/1999 |
| Number 199935041 | UILC 2055.12-05 | Subject Unitrusts | Release Date 09/03/1999 |
| Number 199935041 | UILC 2055.12-10 | Subject Reformations of Nonqualifying Interests | Release Date 09/03/1999 |
| Number 199935040 | UILC 1362.02-03 | Subject Passive Investment Income | Release Date 09/03/1999 |
| Number 199935039 | UILC 877.01-00 | Subject Principal Purpose--the Avoidance of Tax | Release Date 09/03/1999 |
| Number 199935038 | UILC 877.01-00 | Subject Principal Purpose--the Avoidance of Tax | Release Date 09/03/1999 |
| Number 199935037 | UILC 337.00-00 | Subject Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) | Release Date 09/03/1999 |
| Number 199935037 | UILC 368.08-00 | Subject Continuity of Interest Rule | Release Date 09/03/1999 |
| Number 199935036 | UILC 877.01-00 | Subject Principal Purpose--the Avoidance of Tax | Release Date 09/03/1999 |
| Number 199935035 | UILC 362.02-00 | Subject Capital Contributions by Nonshareholders | Release Date 09/03/1999 |
| Number 199935034 | UILC 337.00-00 | Subject Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) | Release Date 09/03/1999 |
| Number 199935034 | UILC 368.08-00 | Subject Continuity of Interest Rule | Release Date 09/03/1999 |
| Number 199935033 | UILC 3231.01-00 | Subject Employers v. Not Employers | Release Date 09/03/1999 |
| Number 199935032 | UILC 104.02-00 | Subject Workmen's Compensation | Release Date 09/03/1999 |
| Number 199935031 | UILC 355.00-00 | Subject Distribution of Stock and Securities of a Controlled Corporation | Release Date 09/03/1999 |
| Number 199935030 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 09/03/1999 |
| Number 199935029 | UILC 855.00-00 | Subject Dividends Paid by Regulated Investment Company After Close of Taxable Year | Release Date 09/03/1999 |
| Number 199935029 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 09/03/1999 |
| Number 199935028 | UILC 104.02-00 | Subject Workmen's Compensation | Release Date 09/03/1999 |
| Number 199935027 | UILC 166.00-00 | Subject Bad Debts | Release Date 09/03/1999 |
| Number 199935027 | UILC 585.00-00 | Subject Reserves for Losses on Loans of Banks | Release Date 09/03/1999 |
| Number 199935027 | UILC 1361.00-00 | Subject Definitions | Release Date 09/03/1999 |
