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 75726 - 75750 of 75835
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 199903006 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 01/22/1999 |
| Number 199903005 | UILC 42.10-00 | Subject Recapture of Credit | Release Date 01/22/1999 |
| Number 199903004 | UILC 42.14-00 | Subject Secretary's Authority to Provide Regulations | Release Date 01/22/1999 |
| Number 199903003 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 01/22/1999 |
| Number 199903002 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 01/22/1999 |
| Number 199903001 | UILC 2055.12-10 | Subject Reformations of Nonqualifying Interests | Release Date 01/22/1999 |
| Number 199903001 | UILC 664.03-01 | Subject Charitable Remainder Annuity Trust | Release Date 01/22/1999 |
| Number 199902018 | UILC 9999.98-00 | Subject Not Able to Identify Under Present List | Release Date 01/15/1999 |
| Number 199902017 | UILC 414.09-00 | Subject Certain Employee Contributions | Release Date 01/15/1999 |
| Number 199902016 | UILC 501.09-01 | Subject Permissible Benefits | Release Date 01/15/1999 |
| Number 199902015 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 01/15/1999 |
| 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 |
