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 75401 - 75425 of 75499
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 199902014 | UILC 2056.07-00 | Subject Qualified Terminable Interest Property | Release Date 01/15/1999 |
| Number 199902013 | UILC 1502.20-00 | Subject Loss Disallowance Rule | Release Date 01/15/1999 |
| Number 199902013 | UILC 9100.21-00 | Subject Section 6(c)(3) of PL 97-354; Qualified Oil Corporation | Release Date 01/15/1999 |
| Number 199902012 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 01/15/1999 |
| Number 199902011 | UILC 355.05-00 | Subject Control | Release Date 01/15/1999 |
| Number 199902010 | UILC 468A.04-02 | Subject Revised Schedules | Release Date 01/15/1999 |
| Number 199902009 | UILC 561.00-00 | Subject Deduction v. Not a Deduction for Dividends Paid | Release Date 01/15/1999 |
| Number 199902009 | UILC 562.02-00 | Subject Distributions in Liquidation | Release Date 01/15/1999 |
| Number 199902009 | UILC 852.01-00 | Subject Investment Company Taxable Income | Release Date 01/15/1999 |
| Number 199902008 | UILC 704.01-02 | Subject Economic Effect | Release Date 01/15/1999 |
| Number 199902008 | UILC 704.01-04 | Subject Section 704(c) Considerations | Release Date 01/15/1999 |
| Number 199902008 | UILC 721.00-00 | Subject Nonrecognition of Gain or Loss on Contributions | Release Date 01/15/1999 |
| Number 199902008 | UILC 851.00-00 | Subject Definition of Regulated Investment Company | Release Date 01/15/1999 |
| Number 199902008 | UILC 7704.01-00 | Subject Meaning of | Release Date 01/15/1999 |
| Number 199902007 | UILC 174.05-01 | Subject From Current Deduction to Amortization | Release Date 01/15/1999 |
| Number 199902006 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 01/15/1999 |
| Number 199902005 | UILC 355.01-00 | Subject Spin-Off | Release Date 01/15/1999 |
| Number 199902005 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 01/15/1999 |
| Number 199902004 | UILC 368.06-00 | Subject Change in Identity, etc. (Type "F") | Release Date 01/15/1999 |
| Number 199902003 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 01/15/1999 |
| Number 199902002 | UILC 83.01-00 | Subject When Includible in Gross Income | Release Date 01/15/1999 |
| Number 199902002 | UILC 401.29-00 | Subject Cash or Deferred Arrangements | Release Date 01/15/1999 |
| Number 199902002 | UILC 404.00-00 | Subject Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) | Release Date 01/15/1999 |
| Number 199902002 | UILC 451.14-00 | Subject Constructive Receipt | Release Date 01/15/1999 |
| Number 199902002 | UILC 671.02-00 | Subject Persons Treated as Grantors | Release Date 01/15/1999 |
