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 75614
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 199904039 | UILC 1032.00-00 | Subject Exchange of Stock for Property (Recognition v. Nonrecognition) | Release Date 01/29/1999 |
| Number 199904038 | UILC 4051.00-00 | Subject Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) | Release Date 01/29/1999 |
| Number 199904037 | UILC 4081.01-00 | Subject Tax on Removal, Entry, or Sale | Release Date 01/29/1999 |
| Number 199904036 | UILC 461.00-00 | Subject General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | Release Date 01/29/1999 |
| Number 199904036 | UILC 461.06-00 | Subject Incurred Liabilities | Release Date 01/29/1999 |
| Number 199904035 | UILC 471.09-00 | Subject Items Includible v. Not Includible in Inventory | Release Date 01/29/1999 |
| Number 199904035 | UILC 472.00-00 | Subject Last-In, First-Out Inventories | Release Date 01/29/1999 |
| Number 199904034 | UILC 144.01-10 | Subject Manufacturing Facility | Release Date 01/29/1999 |
| Number 199904033 | UILC 267.01-00 | Subject Losses: Deduction Disallowed | Release Date 01/29/1999 |
| Number 199904032 | UILC 6672.00-00 | Subject Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax orSupply Information by DISC or FSC | Release Date 01/29/1999 |
| Number 199904031 | UILC 451.19-00 | Subject Accrual Method | Release Date 01/29/1999 |
| Number 199904030 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 01/29/1999 |
| Number 199904029 | UILC 118.01-02 | Subject Nonshareholder Contributions | Release Date 01/29/1999 |
| Number 199904028 | UILC 1362.02-03 | Subject Passive Investment Income | Release Date 01/29/1999 |
| Number 199904027 | UILC 29.01-00 | Subject Allowance of Credit | Release Date 01/29/1999 |
| Number 199904026 | UILC 4251.00-00 | Subject Communications Tax (Taxable v. Not Taxable) | Release Date 01/29/1999 |
| Number 199904025 | UILC 7704.03-00 | Subject Qualifying Income | Release Date 01/29/1999 |
| Number 199904024 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 01/29/1999 |
| Number 199904023 | UILC 2056A.00-00 | Subject Qualified Domestic Trusts (Deductible v. Not Deductible) | Release Date 01/29/1999 |
| Number 199904022 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 01/29/1999 |
| Number 199904022 | UILC 7701.00-00 | Subject Definitions | Release Date 01/29/1999 |
| Number 199904022 | UILC 7701.02-00 | Subject Partnerships v. Associations | Release Date 01/29/1999 |
| Number 199904021 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 01/29/1999 |
| Number 199904021 | UILC 7701.00-00 | Subject Definitions | Release Date 01/29/1999 |
| Number 199904021 | UILC 7701.02-00 | Subject Partnerships v. Associations | Release Date 01/29/1999 |
