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 75051 - 75075 of 75614
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 199908053 | UILC 4942.03-05 | Subject Qualifying Distribution | Release Date 02/26/1999 |
| Number 199908053 | UILC 4945.04-06 | Subject Expenditure Responsibility | Release Date 02/26/1999 |
| Number 199908052 | UILC 507.05-00 | Subject Liability of Transferee Organizations | Release Date 02/26/1999 |
| Number 199908052 | UILC 4940.00-00 | Subject Excise Tax on Net Investment Income (Applicable v. Not Applicable) | Release Date 02/26/1999 |
| Number 199908052 | UILC 4941.00-00 | Subject Excise Taxes on Acts of Self-Dealing | Release Date 02/26/1999 |
| Number 199908052 | UILC 4942.03-05 | Subject Qualifying Distribution | Release Date 02/26/1999 |
| Number 199908052 | UILC 4945.04-06 | Subject Expenditure Responsibility | Release Date 02/26/1999 |
| Number 199908051 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 02/26/1999 |
| Number 199908050 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 02/26/1999 |
| Number 199908049 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 02/26/1999 |
| Number 199908048 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 02/26/1999 |
| Number 199908047 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 02/26/1999 |
| Number 199908046 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 02/26/1999 |
| Number 199908045 | UILC 1248.03-00 | Subject Limitation of Tax Applicable to Individuals | Release Date 02/26/1999 |
| Number 199908045 | UILC 1366.00-00 | Subject Pass-Thru of Items to Shareholders | Release Date 02/26/1999 |
| Number 199908044 | UILC 1248.03-00 | Subject Limitation of Tax Applicable to Individuals | Release Date 02/26/1999 |
| Number 199908044 | UILC 1366.00-00 | Subject Pass-Thru of Items to Shareholders | Release Date 02/26/1999 |
| Number 199908043 | UILC 708.03-00 | Subject Division | Release Date 02/26/1999 |
| Number 199908042 | UILC 4982.00-00 | Subject Excise Tax on Undistributed Income of Regulated Investment Companies | Release Date 02/26/1999 |
| Number 199908041 | UILC 117.05-00 | Subject Limitation | Release Date 02/26/1999 |
| Number 199908040 | UILC 453.06-01 | Subject Dealer in Personalty | Release Date 02/26/1999 |
| Number 199908039 | UILC 170.05-00 | Subject Corporations on Accrual Basis | Release Date 02/26/1999 |
| Number 199908039 | UILC 267.00-00 | Subject Losses, Expenses, and Interest With Respect to Transactions Between Related Parties | Release Date 02/26/1999 |
| Number 199908039 | UILC 1366.00-00 | Subject Pass-Thru of Items to Shareholders | Release Date 02/26/1999 |
| Number 199908038 | UILC 501.12-02 | Subject Mutual or Cooperative Telephone Companies | Release Date 02/26/1999 |
