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 75776 - 75800 of 75835
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 199901025 | UILC 9100.09-00 | Subject Section 442; Accounting Periods | Release Date 01/08/1999 |
| Number 199901024 | UILC 305.01-00 | Subject Stock Dividends | Release Date 01/08/1999 |
| Number 199901024 | UILC 306.01-00 | Subject Section 306 Stock v. Not 306 Stock | Release Date 01/08/1999 |
| Number 199901023 | UILC 664.00-00 | Subject Charitable Remainder Trusts | Release Date 01/08/1999 |
| Number 199901023 | UILC 691.00-00 | Subject Recipients of Income in Respect of Decedents | Release Date 01/08/1999 |
| Number 199901022 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 01/08/1999 |
| Number 199901021 | UILC 2033.00-00 | Subject Property in Which Decedent Had an Interest | Release Date 01/08/1999 |
| Number 199901021 | UILC 2036.00-00 | Subject Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | Release Date 01/08/1999 |
| Number 199901021 | UILC 2037.00-00 | Subject Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) | Release Date 01/08/1999 |
| Number 199901021 | UILC 2038.00-00 | Subject Revocable Transfers (Included v. Not Included in Gross Estate) | Release Date 01/08/1999 |
| Number 199901021 | UILC 2041.00-00 | Subject Powers of Appointment (Included v. Not Included in Gross Estate) | Release Date 01/08/1999 |
| Number 199901021 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 01/08/1999 |
| Number 199901020 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 01/08/1999 |
| Number 199901019 | UILC 1362.02-03 | Subject Passive Investment Income | Release Date 01/08/1999 |
| Number 199901018 | UILC 468B.06-00 | Subject Other Funds | Release Date 01/08/1999 |
| Number 199901017 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 01/08/1999 |
| Number 199901016 | UILC 468A.04-02 | Subject Revised Schedules | Release Date 01/08/1999 |
| Number 199901015 | UILC 468A.04-02 | Subject Revised Schedules | Release Date 01/08/1999 |
| Number 199901014 | UILC 457.01-00 | Subject Year of Inclusion in Gross Income | Release Date 01/08/1999 |
| Number 199901014 | UILC 457.07-01 | Subject Separation from Service | Release Date 01/08/1999 |
| Number 199901013 | UILC 83.01-00 | Subject When Includible in Gross Income | Release Date 01/08/1999 |
| Number 199901013 | UILC 402.02-00 | Subject Non-Exempt Trust | Release Date 01/08/1999 |
| Number 199901013 | 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 01/08/1999 |
| Number 199901013 | UILC 451.14-00 | Subject Constructive Receipt | Release Date 01/08/1999 |
| Number 199901013 | UILC 671.02-00 | Subject Persons Treated as Grantors | Release Date 01/08/1999 |
