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 72951 - 72975 of 75709
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 199934001 | UILC 356.01-01 | Subject Dividend Status | Release Date 08/27/1999 |
| Number 199933053 | UILC 414.08-00 | Subject Church Plan | Release Date 08/20/1999 |
| Number 199933052 | UILC 412.06-00 | Subject Minimum Funding Waiver | Release Date 08/20/1999 |
| Number 199933051 | UILC 4942.03-03 | Subject Minimum Investment Return | Release Date 08/20/1999 |
| Number 199933051 | UILC 4942.03-05 | Subject Qualifying Distribution | Release Date 08/20/1999 |
| Number 199933051 | UILC 4944.03-00 | Subject Exception for Program-Related Investments | Release Date 08/20/1999 |
| Number 199933050 | UILC 507.04-00 | Subject Termination Under Section 507(b)(1)(B) | Release Date 08/20/1999 |
| Number 199933050 | UILC 4942.00-00 | Subject Taxes on Failure to Distribute Income | Release Date 08/20/1999 |
| Number 199933049 | UILC 414.08-00 | Subject Church Plan | Release Date 08/20/1999 |
| Number 199933048 | UILC 414.09-00 | Subject Certain Employee Contributions | Release Date 08/20/1999 |
| Number 199933047 | UILC 1362.01-03 | Subject Late Elections | Release Date 08/20/1999 |
| Number 199933046 | UILC 1362.01-03 | Subject Late Elections | Release Date 08/20/1999 |
| Number 199933045 | UILC 1362.01-03 | Subject Late Elections | Release Date 08/20/1999 |
| Number 199933044 | UILC 1362.01-03 | Subject Late Elections | Release Date 08/20/1999 |
| Number 199933043 | UILC 168.00-00 | Subject Modified Accelerated Cost Recovery System | Release Date 08/20/1999 |
| Number 199933043 | UILC 9100.03-00 | Subject Section 146; Volume Cap | Release Date 08/20/1999 |
| Number 199933042 | UILC 855.00-00 | Subject Dividends Paid by Regulated Investment Company After Close of Taxable Year | Release Date 08/20/1999 |
| Number 199933042 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 08/20/1999 |
| Number 199933041 | UILC 3231.01-00 | Subject Employers v. Not Employers | Release Date 08/20/1999 |
| Number 199933040 | UILC 301.00-00 | Subject Distributions of Property | Release Date 08/20/1999 |
| Number 199933040 | UILC 1502.00-00 | Subject Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | Release Date 08/20/1999 |
| Number 199933039 | UILC 6091.01-01 | Subject General Rules for Persons Other Than Corporation | Release Date 08/20/1999 |
| Number 199933039 | UILC 6091.01-04 | Subject Hand-carried Returns of Persons Other Than Corporations | Release Date 08/20/1999 |
| Number 199933039 | UILC 6091.10-01 | Subject Persons Other Than Corporations | Release Date 08/20/1999 |
| Number 199933038 | UILC 408.03-00 | Subject Rollover Contributions | Release Date 08/20/1999 |
