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 74776 - 74800 of 75673
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 199912020 | UILC 9100.07-00 | Subject Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | Release Date 03/26/1999 |
| Number 199912019 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 03/26/1999 |
| Number 199912019 | UILC 355.00-00 | Subject Distribution of Stock and Securities of a Controlled Corporation | Release Date 03/26/1999 |
| Number 199912018 | UILC 468A.04-02 | Subject Revised Schedules | Release Date 03/26/1999 |
| Number 199912017 | UILC 468A.04-02 | Subject Revised Schedules | Release Date 03/26/1999 |
| Number 199912016 | UILC 2503.11-06 | Subject Withdrawal Powers ("Crummey" Issue) | Release Date 03/26/1999 |
| Number 199912016 | UILC 2036.00-00 | Subject Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | Release Date 03/26/1999 |
| Number 199912015 | UILC 877.01-00 | Subject Principal Purpose--the Avoidance of Tax | Release Date 03/26/1999 |
| Number 199912014 | UILC 877.01-00 | Subject Principal Purpose--the Avoidance of Tax | Release Date 03/26/1999 |
| Number 199912013 | UILC 468A.04-02 | Subject Revised Schedules | Release Date 03/26/1999 |
| Number 199912013 | UILC 7701.02-00 | Subject Partnerships v. Associations | Release Date 03/26/1999 |
| Number 199912012 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 03/26/1999 |
| Number 199912011 | UILC 42.14-00 | Subject Secretary's Authority to Provide Regulations | Release Date 03/26/1999 |
| Number 199912010 | UILC 901.00-00 | Subject Taxes of Foreign Countries and of Possessions of U.S. | Release Date 03/26/1999 |
| Number 199912010 | UILC 903.00-00 | Subject Credit for Taxes in Lieu of Income, etc., Taxes | Release Date 03/26/1999 |
| Number 199912009 | UILC 332.01-00 | Subject Nonrecognition of Gain or Loss | Release Date 03/26/1999 |
| Number 199912008 | UILC 368.00-00 | Subject Definitions Relating to Corporate Reorganizations | Release Date 03/26/1999 |
| Number 199912007 | UILC 108.02-00 | Subject Reduction of Tax Attributes | Release Date 03/26/1999 |
| Number 199912006 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 03/26/1999 |
| Number 199912005 | UILC 166.00-00 | Subject Bad Debts | Release Date 03/26/1999 |
| Number 199912004 | UILC 83.13-00 | Subject Rabbi Trusts | Release Date 03/26/1999 |
| Number 199912004 | UILC 457.05-00 | Subject Eligible Deferred Compensation Plan Defined | Release Date 03/26/1999 |
| Number 199912004 | UILC 671.02-00 | Subject Persons Treated as Grantors | Release Date 03/26/1999 |
| Number 199912004 | UILC 677.00-00 | Subject Income for Benefit of Grantor | Release Date 03/26/1999 |
| Number 199912003 | UILC 4980A.00-00 | Subject Tax on Excess Distributions from Qualified Retirement Plans | Release Date 03/26/1999 |
