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 73376 - 73400 of 75629
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 199927031 | UILC 2654.00-00 | Subject Special Rules | Release Date 07/09/1999 |
| Number 199927030 | UILC 2056.07-03 | Subject Qualifying Interest | Release Date 07/09/1999 |
| Number 199927030 | UILC 2613.00-00 | Subject Skip Person and Non-Skip Person | Release Date 07/09/1999 |
| Number 199927030 | UILC 2651.00-00 | Subject Generation Assignment | Release Date 07/09/1999 |
| Number 199927029 | UILC 1362.01-03 | Subject Late Elections | Release Date 07/09/1999 |
| Number 199927028 | UILC 9100.09-00 | Subject Section 442; Accounting Periods | Release Date 07/09/1999 |
| Number 199927027 | UILC 9100.09-00 | Subject Section 442; Accounting Periods | Release Date 07/09/1999 |
| Number 199927026 | UILC 1362.01-03 | Subject Late Elections | Release Date 07/09/1999 |
| Number 199927025 | UILC 1362.01-03 | Subject Late Elections | Release Date 07/09/1999 |
| Number 199927024 | UILC 174.00-00 | Subject Research and Experimental Expenditures (Deductible v. Not Deductible) | Release Date 07/09/1999 |
| Number 199927023 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 07/09/1999 |
| Number 199927023 | UILC 2632.00-00 | Subject Special Rules for Allocation of GST Exemption | Release Date 07/09/1999 |
| Number 199927023 | UILC 2642.00-00 | Subject Inclusion Ratio | Release Date 07/09/1999 |
| Number 199927023 | UILC 2652.01-02 | Subject Special Election for QTIP | Release Date 07/09/1999 |
| Number 199927023 | UILC 2654.00-00 | Subject Special Rules | Release Date 07/09/1999 |
| Number 199927022 | UILC 1001.00-00 | Subject Determination of Amount of and Recognition of Gain or Loss | Release Date 07/09/1999 |
| Number 199927021 | UILC 856.01-00 | Subject Income Requirements | Release Date 07/09/1999 |
| Number 199927020 | UILC 1362.01-03 | Subject Late Elections | Release Date 07/09/1999 |
| Number 199927019 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 07/09/1999 |
| Number 199927018 | UILC 9100.09-00 | Subject Section 442; Accounting Periods | Release Date 07/09/1999 |
| Number 199927017 | UILC 1362.01-03 | Subject Late Elections | Release Date 07/09/1999 |
| Number 199927016 | UILC 1362.01-03 | Subject Late Elections | Release Date 07/09/1999 |
| Number 199927015 | UILC 1362.01-03 | Subject Late Elections | Release Date 07/09/1999 |
| Number 199927014 | UILC 170.14-00 | Subject Qualified Conservation Contribution | Release Date 07/09/1999 |
| Number 199927013 | UILC 877.01-00 | Subject Principal Purpose--the Avoidance of Tax | Release Date 07/09/1999 |
