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 75401 - 75425 of 75614
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 199904020 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 01/29/1999 |
| Number 199904020 | UILC 7701.00-00 | Subject Definitions | Release Date 01/29/1999 |
| Number 199904020 | UILC 7701.02-00 | Subject Partnerships v. Associations | Release Date 01/29/1999 |
| Number 199904019 | UILC 856.04-00 | Subject Rents From Real Property | Release Date 01/29/1999 |
| Number 199904018 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 01/29/1999 |
| Number 199904018 | UILC 7701.00-00 | Subject Definitions | Release Date 01/29/1999 |
| Number 199904018 | UILC 7701.02-00 | Subject Partnerships v. Associations | Release Date 01/29/1999 |
| Number 199904017 | UILC 1001.00-00 | Subject Determination of Amount of and Recognition of Gain or Loss | Release Date 01/29/1999 |
| Number 199904016 | UILC 338.01-02 | Subject Time in which Election must be made | Release Date 01/29/1999 |
| Number 199904016 | UILC 9100.07-00 | Subject Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | Release Date 01/29/1999 |
| Number 199904015 | UILC 381.04-03 | Subject Change With Consent of Commissioner | Release Date 01/29/1999 |
| Number 199904015 | UILC 446.09-00 | Subject Method of Accounting; Banks and Financial Institutions; Bad Debts | Release Date 01/29/1999 |
| Number 199904014 | UILC 163.08-00 | Subject Registration-required Obligations | Release Date 01/29/1999 |
| Number 199904014 | UILC 4701.01-00 | Subject Registration-Required Obligation | Release Date 01/29/1999 |
| Number 199904013 | UILC 355.01-00 | Subject Spin-Off | Release Date 01/29/1999 |
| Number 199904013 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 01/29/1999 |
| Number 199904012 | UILC 1001.05-00 | Subject Fair Market Value of Property | Release Date 01/29/1999 |
| Number 199904012 | UILC 367.01-00 | Subject Transfer to Foreign Corporations Subject to Section 367(a) | Release Date 01/29/1999 |
| Number 199904011 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 01/29/1999 |
| Number 199904010 | UILC 355.00-00 | Subject Distribution of Stock and Securities of a Controlled Corporation | Release Date 01/29/1999 |
| Number 199904010 | UILC 355.01-00 | Subject Spin-Off | Release Date 01/29/1999 |
| Number 199904009 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 01/29/1999 |
| Number 199904009 | UILC 468B.06-00 | Subject Other Funds | Release Date 01/29/1999 |
| Number 199904008 | UILC 1362.01-02 | Subject Election After Termination | Release Date 01/29/1999 |
| Number 199904007 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 01/29/1999 |
