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 75376 - 75400 of 75521
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 199903031 | UILC 2056.07-03 | Subject Qualifying Interest | Release Date 01/22/1999 |
| Number 199903030 | UILC 162.26-00 | Subject Capital v. Expense | Release Date 01/22/1999 |
| Number 199903029 | UILC 51.07.00-00 | Subject LIENS: Filing | Release Date 01/22/1999 |
| Number 199903029 | UILC 51.07.09-00 | Subject LIENS: Filing: State law, effect of | Release Date 01/22/1999 |
| Number 199903028 | UILC 4371.00-00 | Subject Foreign Insurers Policies Tax (Taxable v. Not Taxable) | Release Date 01/22/1999 |
| Number 199903027 | UILC 856.04-00 | Subject Rents From Real Property | Release Date 01/22/1999 |
| Number 199903026 | UILC 101.00-00 | Subject Certain Death Benefits (Excluded v. Not Excluded From Gross Income) | Release Date 01/22/1999 |
| Number 199903026 | UILC 7702.00-00 | Subject Life Insurance Contract Defined | Release Date 01/22/1999 |
| Number 199903025 | UILC 2511.06-01 | Subject Limited By Ascertainable Standard | Release Date 01/22/1999 |
| Number 199903025 | UILC 2036.02-02 | Subject Power in Decedent as Trustee | Release Date 01/22/1999 |
| Number 199903025 | UILC 2036.08-03 | Subject Stock Transferred--Rights Retained | Release Date 01/22/1999 |
| Number 199903024 | UILC 831.03-00 | Subject Whether Company Qualifies as Insurance Company | Release Date 01/22/1999 |
| Number 199903024 | UILC 832.00-00 | Subject Insurance Company Taxable Income | Release Date 01/22/1999 |
| Number 199903023 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 01/22/1999 |
| Number 199903022 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 01/22/1999 |
| Number 199903021 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 01/22/1999 |
| Number 199903020 | UILC 101.01-02 | Subject Transfer for Consideration | Release Date 01/22/1999 |
| Number 199903019 | UILC 2518.00-00 | Subject Disclaimers | Release Date 01/22/1999 |
| Number 199903019 | UILC 2055.00-00 | Subject Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) | Release Date 01/22/1999 |
| Number 199903018 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 01/22/1999 |
| Number 199903017 | UILC 465.00-00 | Subject Deductions Limited to Amount at Risk | Release Date 01/22/1999 |
| Number 199903017 | UILC 752.00-00 | Subject Treatment of Certain Liabilities | Release Date 01/22/1999 |
| Number 199903017 | UILC 752.07-00 | Subject Sharing Non-recourse Liabilities | Release Date 01/22/1999 |
| Number 199903016 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 01/22/1999 |
| Number 199903015 | UILC 2055.00-00 | Subject Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) | Release Date 01/22/1999 |
