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.
- Enter a term in the Find box.
- Click the Search button.
Showing 75351 - 75375 of 75614
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 199905010 | UILC 101.00-00 | Subject Certain Death Benefits (Excluded v. Not Excluded From Gross Income) | Release Date 02/05/1999 |
| Number 199905010 | UILC 2035.00-00 | Subject Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death | Release Date 02/05/1999 |
| Number 199905010 | UILC 2503.03-01 | Subject Unrestricted Right to Immediate Use, Possession, or Enjoyment of Property | Release Date 02/05/1999 |
| Number 199905009 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 02/05/1999 |
| Number 199905009 | UILC 2632.01-00 | Subject Time and Manner of Allocation | Release Date 02/05/1999 |
| Number 199905008 | UILC 357.01-00 | Subject Tax Avoidance Purpose v. No Avoidance Purpose | Release Date 02/05/1999 |
| Number 199905007 | UILC 301.00-00 | Subject Distributions of Property | Release Date 02/05/1999 |
| Number 199905006 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 02/05/1999 |
| Number 199905005 | UILC 871.00-00 | Subject Tax on Nonresident Alien Individuals | Release Date 02/05/1999 |
| Number 199905005 | UILC 1441.00-00 | Subject Withholding of Tax on Nonresident Aliens (Required v. Not Required) | Release Date 02/05/1999 |
| Number 199905005 | UILC 1463.00-00 | Subject Tax Paid by Recipient of Income | Release Date 02/05/1999 |
| Number 199905005 | UILC 6651.00-00 | Subject Failure to File Tax Returns or Pay Tax (Addition v. No Addition to Tax) | Release Date 02/05/1999 |
| Number 199905005 | UILC 6656.00-00 | Subject Failure to Make Deposit of Taxes (Penalty v. No Penalty) | Release Date 02/05/1999 |
| Number 199905003 | UILC 83.12-00 | Subject Property | Release Date 02/05/1999 |
| Number 199905003 | UILC 403.02-00 | Subject Nonqualified Annuities | Release Date 02/05/1999 |
| Number 199905003 | UILC 451.14-04 | Subject Compensation | Release Date 02/05/1999 |
| Number 199905002 | UILC 988.02-05 | Subject Currency Swaps | Release Date 02/05/1999 |
| Number 199905002 | UILC 988.05-00 | Subject Hedging Transactions | Release Date 02/05/1999 |
| Number 199905002 | UILC 1092.06-01 | Subject Offsetting Positions | Release Date 02/05/1999 |
| Number 199905001 | UILC 6224.01-04 | Subject Ancillary Consistent Agreements | Release Date 02/05/1999 |
| Number 199904042 | UILC 9100.09-00 | Subject Section 442; Accounting Periods | Release Date 01/29/1999 |
| Number 199904041 | UILC 414.08-00 | Subject Church Plan | Release Date 01/29/1999 |
| Number 199904040 | UILC 355.04-00 | Subject Business Purpose | Release Date 01/29/1999 |
| Number 199904039 | UILC 83.08-00 | Subject Deduction by Employer | Release Date 01/29/1999 |
| Number 199904039 | UILC 404.10-00 | Subject Deferred Compensation | Release Date 01/29/1999 |
