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 75499
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 199907019 | UILC 50.20.00-00 | Subject LEVY: Levy procedure | Release Date 02/19/1999 |
| Number 199907018 | UILC 6103.00-00 | Subject Confidentiality and Disclosure of Returns and Return Information | Release Date 02/19/1999 |
| Number 199907017 | UILC 9999.98-00 | Subject Not Able to Identify Under Present List | Release Date 02/19/1999 |
| Number 199907016 | UILC 953.00-00 | Subject Insurance Income | Release Date 02/19/1999 |
| Number 199907016 | UILC 1503.03-00 | Subject Dual Resident Corporations (Repealed in 1976) | Release Date 02/19/1999 |
| Number 199907015 | UILC 2651.01-00 | Subject Lineal Descendants | Release Date 02/19/1999 |
| Number 199907014 | UILC 1502.20-00 | Subject Loss Disallowance Rule | Release Date 02/19/1999 |
| Number 199907014 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 02/19/1999 |
| Number 199907013 | UILC 664.03-03 | Subject Unitrust With Income Exception | Release Date 02/19/1999 |
| Number 199907012 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 02/19/1999 |
| Number 199907011 | UILC 469.03-03 | Subject Definition of Activity | Release Date 02/19/1999 |
| Number 199907011 | UILC 469.10-00 | Subject Other Definitions and Rules | Release Date 02/19/1999 |
| Number 199907010 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 02/19/1999 |
| Number 199907009 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 02/19/1999 |
| Number 199907008 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 02/19/1999 |
| Number 199907007 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 02/19/1999 |
| Number 199907007 | UILC 355.00-00 | Subject Distribution of Stock and Securities of a Controlled Corporation | Release Date 02/19/1999 |
| Number 199907006 | UILC 336.00-00 | Subject Gain or Loss Recognized on Property Distributed in Complete Liquidation | Release Date 02/19/1999 |
| Number 199907006 | UILC 337.00-00 | Subject Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) | Release Date 02/19/1999 |
| Number 199907005 | UILC 338.00-00 | Subject Certain Stock Purchases Treated as Asset Acquisitions | Release Date 02/19/1999 |
| Number 199907005 | UILC 9100.07-00 | Subject Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | Release Date 02/19/1999 |
| Number 199907004 | UILC 163.07-00 | Subject Original Issue Discount | Release Date 02/19/1999 |
| Number 199907004 | UILC 1012.00-00 | Subject Basis of Property--Costs | Release Date 02/19/1999 |
| Number 199907004 | UILC 1272.00-00 | Subject Current Inclusion in Income of Original Issue Discount | Release Date 02/19/1999 |
| Number 199907004 | UILC 1274.00-00 | Subject Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property | Release Date 02/19/1999 |
