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 75001 - 75025 of 75614
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 199909008 | UILC 468A.04-02 | Subject Revised Schedules | Release Date 03/05/1999 |
| Number 199909007 | UILC 475.00-00 | Subject Mark to Market Accounting Method for Dealers in Securities | Release Date 03/05/1999 |
| Number 199909007 | UILC 166.00-00 | Subject Bad Debts | Release Date 03/05/1999 |
| Number 199909006 | UILC 468A.04-02 | Subject Revised Schedules | Release Date 03/05/1999 |
| Number 199909005 | UILC 482.02-00 | Subject Control | Release Date 03/05/1999 |
| Number 199909004 | UILC 864.01-04 | Subject Trading in Securities | Release Date 03/05/1999 |
| Number 199909003 | UILC 61.03-00 | Subject Loan or Mortgage v. Sale | Release Date 03/05/1999 |
| Number 199909003 | UILC 446.01-05 | Subject Inventory | Release Date 03/05/1999 |
| Number 199909003 | UILC 1001.02-00 | Subject Amount Realized | Release Date 03/05/1999 |
| Number 199909002 | UILC 61.03-00 | Subject Loan or Mortgage v. Sale | Release Date 03/05/1999 |
| Number 199909002 | UILC 162.05-00 | Subject Certain Business Expenses | Release Date 03/05/1999 |
| Number 199909002 | UILC 197.00-00 | Subject Amortization of Goodwill & Certain Other Intangibles | Release Date 03/05/1999 |
| Number 199909002 | UILC 263.13-06 | Subject Contracts | Release Date 03/05/1999 |
| Number 199909002 | UILC 475.00-00 | Subject Mark to Market Accounting Method for Dealers in Securities | Release Date 03/05/1999 |
| Number 199909002 | UILC 1001.02-00 | Subject Amount Realized | Release Date 03/05/1999 |
| Number 199909001 | UILC 2031.10-00 | Subject Valuation of Annuity Interest | Release Date 03/05/1999 |
| Number 199909001 | UILC 7520.02-00 | Subject Exceptions | Release Date 03/05/1999 |
| Number 199908063 | UILC 408.03-00 | Subject Rollover Contributions | Release Date 02/26/1999 |
| Number 199908062 | UILC 9999.98-00 | Subject Not Able to Identify Under Present List | Release Date 02/26/1999 |
| Number 199908061 | UILC 402.01-02 | Subject What Constitutes Separation From Service | Release Date 02/26/1999 |
| Number 199908060 | UILC 401.06-00 | Subject Required Distributions | Release Date 02/26/1999 |
| Number 199908060 | UILC 401.10-02 | Subject Definition of Assignment and Alienation | Release Date 02/26/1999 |
| Number 199908060 | UILC 402.01-01 | Subject Capital Gain Treatment of Certain Distributions | Release Date 02/26/1999 |
| Number 199908060 | UILC 402.09-00 | Subject Tax on Lump Sum Distributions | Release Date 02/26/1999 |
| Number 199908060 | UILC 643.02-00 | Subject Income Defined | Release Date 02/26/1999 |
