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 74801 - 74825 of 75614
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 199911018 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 03/19/1999 |
| Number 199911017 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 03/19/1999 |
| Number 199911016 | UILC 861.09-07 | Subject Fair Market Value Method | Release Date 03/19/1999 |
| Number 199911015 | UILC 861.09-07 | Subject Fair Market Value Method | Release Date 03/19/1999 |
| Number 199911014 | UILC 355.00-00 | Subject Distribution of Stock and Securities of a Controlled Corporation | Release Date 03/19/1999 |
| Number 199911013 | UILC 461.00-00 | Subject General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | Release Date 03/19/1999 |
| Number 199911012 | UILC 105.00-00 | Subject Accident and Health Plans (Excluded v. Not Excluded) | Release Date 03/19/1999 |
| Number 199911011 | UILC 1001.00-00 | Subject Determination of Amount of and Recognition of Gain or Loss | Release Date 03/19/1999 |
| Number 199911010 | UILC 101.00-00 | Subject Certain Death Benefits (Excluded v. Not Excluded From Gross Income) | Release Date 03/19/1999 |
| Number 199911010 | UILC 101.05-00 | Subject Flexible Premium Contracts Before 1985 | Release Date 03/19/1999 |
| Number 199911010 | UILC 7702.00-00 | Subject Life Insurance Contract Defined | Release Date 03/19/1999 |
| Number 199911010 | UILC 7702.20-00 | Subject Correction of Errors | Release Date 03/19/1999 |
| Number 199911009 | UILC 501.36-06 | Subject Investments and Speculation (See also 0512.04-00) | Release Date 03/19/1999 |
| Number 199911008 | UILC 2041.00-00 | Subject Powers of Appointment (Included v. Not Included in Gross Estate) | Release Date 03/19/1999 |
| Number 199911008 | UILC 2514.00-00 | Subject Powers of Appointment (Transfer v. Not a Transfer) | Release Date 03/19/1999 |
| Number 199911008 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 03/19/1999 |
| Number 199911007 | UILC 1502.13-00 | Subject Intercompany Transactions | Release Date 03/19/1999 |
| Number 199911007 | UILC 1502.20-00 | Subject Loss Disallowance Rule | Release Date 03/19/1999 |
| Number 199911006 | UILC 61.16-03 | Subject Lease v. Sale | Release Date 03/19/1999 |
| Number 199911006 | UILC 1502.13-00 | Subject Intercompany Transactions | Release Date 03/19/1999 |
| Number 199911005 | UILC 355.01-00 | Subject Spin-Off | Release Date 03/19/1999 |
| Number 199911005 | UILC 355.04-00 | Subject Business Purpose | Release Date 03/19/1999 |
| Number 199911004 | UILC 118.03-00 | Subject Contributions v. Sale of Services | Release Date 03/19/1999 |
| Number 199911004 | UILC 446.00-00 | Subject General Rule for Methods of Accounting (Permissible v. Not Permissible) | Release Date 03/19/1999 |
| Number 199911003 | UILC 166.04-00 | Subject Nonbusiness Debt | Release Date 03/19/1999 |
