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 72926 - 72950 of 75709
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 199934017 | UILC 32.00-00 | Subject (Former Section 43 Redesignated Section 32) Earned Income Credit | Release Date 08/27/1999 |
| Number 199934016 | UILC 174.05-01 | Subject From Current Deduction to Amortization | Release Date 08/27/1999 |
| Number 199934015 | UILC 4371.00-00 | Subject Foreign Insurers Policies Tax (Taxable v. Not Taxable) | Release Date 08/27/1999 |
| Number 199934014 | UILC 47.02-01 | Subject Qualified Rehabilitated Building | Release Date 08/27/1999 |
| Number 199934014 | UILC 47.02-06 | Subject Qualified Rehabilitation Expenditures | Release Date 08/27/1999 |
| Number 199934013 | UILC 277.00-00 | Subject Deduction Incurred by Certain Membership Organizations in Transactions With Members | Release Date 08/27/1999 |
| Number 199934013 | UILC 528.00-00 | Subject Certain Homeowners Associations | Release Date 08/27/1999 |
| Number 199934012 | UILC 338.00-00 | Subject Certain Stock Purchases Treated as Asset Acquisitions | Release Date 08/27/1999 |
| Number 199934012 | UILC 9100.06-00 | Subject Section 338(g); Election Under Section 1.338-1T(c)(1) | Release Date 08/27/1999 |
| Number 199934011 | UILC 2511.00-00 | Subject Transfers in General (Gift v. Not a Gift) | Release Date 08/27/1999 |
| Number 199934010 | UILC 468A.04-02 | Subject Revised Schedules | Release Date 08/27/1999 |
| Number 199934010 | UILC 468A.03-04 | Subject Formulas or Other Methods | Release Date 08/27/1999 |
| Number 199934009 | UILC 61.43-00 | Subject Form v. Substance | Release Date 08/27/1999 |
| Number 199934009 | UILC 482.00-00 | Subject Allocation of Income and Deductions Among Taxpayers | Release Date 08/27/1999 |
| Number 199934008 | UILC 1042.02-00 | Subject Requirements | Release Date 08/27/1999 |
| Number 199934007 | UILC 1042.02-00 | Subject Requirements | Release Date 08/27/1999 |
| Number 199934006 | UILC 1042.02-00 | Subject Requirements | Release Date 08/27/1999 |
| Number 199934005 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 08/27/1999 |
| Number 199934004 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 08/27/1999 |
| Number 199934003 | UILC 985.02-02 | Subject Currency Gain or Loss Determination | Release Date 08/27/1999 |
| Number 199934002 | UILC 83.12-00 | Subject Property | Release Date 08/27/1999 |
| Number 199934002 | UILC 404.10-00 | Subject Deferred Compensation | Release Date 08/27/1999 |
| Number 199934002 | UILC 419.03-00 | Subject Welfare Benefit Fund | Release Date 08/27/1999 |
| Number 199934002 | UILC 461.01-00 | Subject Accrual Method | Release Date 08/27/1999 |
| Number 199934001 | UILC 302.01-04 | Subject Meaningful Reduction of Interest | Release Date 08/27/1999 |
