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 74951 - 74975 of 75614
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 199909045 | UILC 721.00-00 | Subject Nonrecognition of Gain or Loss on Contributions | Release Date 03/05/1999 |
| Number 199909044 | UILC 9999.98-00 | Subject Not Able to Identify Under Present List | Release Date 03/05/1999 |
| Number 199909043 | UILC 265.08-04 | Subject Exceptions for Certain Tax-Exempt Obligations | Release Date 03/05/1999 |
| Number 199909042 | UILC 1295.02-02 | Subject Retroactive Elections | Release Date 03/05/1999 |
| Number 199909039 | UILC 9999.98-00 | Subject Not Able to Identify Under Present List | Release Date 03/05/1999 |
| Number 199909038 | UILC 355.00-00 | Subject Distribution of Stock and Securities of a Controlled Corporation | Release Date 03/05/1999 |
| Number 199909038 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 03/05/1999 |
| Number 199909037 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 03/05/1999 |
| Number 199909036 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 03/05/1999 |
| Number 199909035 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 03/05/1999 |
| Number 199909034 | UILC 2632.01-00 | Subject Time and Manner of Allocation | Release Date 03/05/1999 |
| Number 199909033 | UILC 368.00-00 | Subject Definitions Relating to Corporate Reorganizations | Release Date 03/05/1999 |
| Number 199909032 | UILC 61.30-00 | Subject Assignments | Release Date 03/05/1999 |
| Number 199909032 | UILC 3406.07-00 | Subject Exceptions to Backup Withholding | Release Date 03/05/1999 |
| Number 199909032 | UILC 6049.03-00 | Subject Exceptions | Release Date 03/05/1999 |
| Number 199909031 | UILC 355.01-00 | Subject Spin-Off | Release Date 03/05/1999 |
| Number 199909031 | UILC 355.04-00 | Subject Business Purpose | Release Date 03/05/1999 |
| Number 199909030 | UILC 338.01-02 | Subject Time in which Election must be made | Release Date 03/05/1999 |
| Number 199909030 | UILC 9100.07-00 | Subject Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | Release Date 03/05/1999 |
| Number 199909029 | UILC 355.01-00 | Subject Spin-Off | Release Date 03/05/1999 |
| Number 199909028 | UILC 1362.02-03 | Subject Passive Investment Income | Release Date 03/05/1999 |
| Number 199909027 | UILC 355.00-00 | Subject Distribution of Stock and Securities of a Controlled Corporation | Release Date 03/05/1999 |
| Number 199909027 | UILC 355.01-00 | Subject Spin-Off | Release Date 03/05/1999 |
| Number 199909026 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 03/05/1999 |
| Number 199909026 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 03/05/1999 |
