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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 73576 - 73600 of 77055
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 199942055 | 483.02-00 | Payments to Which Section Applies | 10/22/1999 |
| 199942055 | 7872.06-02 | Below Market Loans Involving Foreign Persons | 10/22/1999 |
| 199942010 | 2518.01-00 | Requirements for a Qualified Disclaimer | 10/22/1999 |
| 199942010 | 2601.03-01 | Irrevocable Trusts | 10/22/1999 |
| 199942051 | 414.08-00 | Church Plan | 10/22/1999 |
| 199942043 | 1362.01-03 | Late Elections | 10/22/1999 |
| 199942020 | 61.00-00 | Gross Income v. Not Gross Income | 10/22/1999 |
| 199942020 | 61.03-00 | Loan or Mortgage v. Sale | 10/22/1999 |
| 199942020 | 61.43-00 | Form v. Substance | 10/22/1999 |
| 199942020 | 451.01-00 | Annual Theory | 10/22/1999 |
| 199942037 | 642.03-06 | Pooled Income Funds | 10/22/1999 |
| 199942046 | 1033.02-00 | Definition of Involuntary Conversion Events | 10/22/1999 |
| 199942035 | 6103.04-00 | Disclosure to States for State Tax Administration | 10/22/1999 |
| 199942017 | 1361.03-01 | Grantor Trusts | 10/22/1999 |
| 199942001 | 130.00-00 | Certain Personal Injury Liability Assignments | 10/22/1999 |
| 199942024 | 9100.22-00 | Other | 10/22/1999 |
| 199942024 | 897.02-00 | U.S. Real Property Interest | 10/22/1999 |
| 199942027 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 10/22/1999 |
| 199942027 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 10/22/1999 |
| 199942049 | 143.07-00 | Purchase Price Requirement | 10/22/1999 |
| 199942041 | 468A.04-02 | Revised Schedules | 10/22/1999 |
| 199942054 | 9999.98-00 | Not Able to Identify Under Present List | 10/22/1999 |
| 199942030 | 2601.04-01 | Wills or Revocable Trusts Executed Before October 22, 1986 | 10/22/1999 |
| 199942011 | 419.00-00 | Treatment of Funded Welfare Benefit Plans | 10/22/1999 |
| 199942011 | 419A.00-00 | Qualified Asset Account; Limitations on Additions to Account (See Also 419.00-00|et. seq.) | 10/22/1999 |
