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 75151 - 75175 of 75321
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 199903045 | UILC 2501.01-00 | Subject Gift v. Not a Gift | Release Date 01/22/1999 |
| Number 199903045 | UILC 2522.02-04 | Subject Guaranteed Annuity and Unitrust Interests | Release Date 01/22/1999 |
| Number 199903045 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 01/22/1999 |
| Number 199903044 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 01/22/1999 |
| Number 199903043 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 01/22/1999 |
| Number 199903042 | UILC 355.01-01 | Subject Split-Off | Release Date 01/22/1999 |
| Number 199903042 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 01/22/1999 |
| Number 199903041 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 01/22/1999 |
| Number 199903040 | UILC 2503.00-00 | Subject Taxable Gifts (Annual Exclusion Allowed v. Not Allowed) | Release Date 01/22/1999 |
| Number 199903040 | UILC 2513.00-00 | Subject Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) | Release Date 01/22/1999 |
| Number 199903040 | UILC 2523.00-00 | Subject Gift to Spouse (Marital Deduction Allowed v. Not Allowed) | Release Date 01/22/1999 |
| Number 199903039 | UILC 104.02-00 | Subject Workmen's Compensation | Release Date 01/22/1999 |
| Number 199903038 | UILC 2053.02-00 | Subject Estimated Amounts | Release Date 01/22/1999 |
| Number 199903037 | UILC 83.08-00 | Subject Deduction by Employer | Release Date 01/22/1999 |
| Number 199903037 | UILC 404.10-00 | Subject Deferred Compensation | Release Date 01/22/1999 |
| Number 199903037 | UILC 1032.00-00 | Subject Exchange of Stock for Property (Recognition v. Nonrecognition) | Release Date 01/22/1999 |
| Number 199903036 | UILC 83.08-00 | Subject Deduction by Employer | Release Date 01/22/1999 |
| Number 199903036 | UILC 404.10-00 | Subject Deferred Compensation | Release Date 01/22/1999 |
| Number 199903036 | UILC 1032.00-00 | Subject Exchange of Stock for Property (Recognition v. Nonrecognition) | Release Date 01/22/1999 |
| Number 199903035 | UILC 174.05-02 | Subject From Amortization to Current Deduction | Release Date 01/22/1999 |
| Number 199903034 | UILC 115.00-00 | Subject Income of States, Municipalities, etc. | Release Date 01/22/1999 |
| Number 199903033 | UILC 9100.10-01 | Subject Accounting Methods | Release Date 01/22/1999 |
| Number 199903032 | UILC 457.00-00 | Subject Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations | Release Date 01/22/1999 |
| Number 199903032 | UILC 3121.16-00 | Subject Treatment of Certain Deferred Compensation and Salary Reduction Arrangements | Release Date 01/22/1999 |
| Number 199903032 | UILC 3401.01-00 | Subject Wages Subject to Withholding | Release Date 01/22/1999 |
