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 73526 - 73550 of 76949
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 199942001 | 130.00-00 | Certain Personal Injury Liability Assignments | 10/22/1999 |
| 199941054 | 404.04-00 | Non-Exempt Funds or Plans | 10/15/1999 |
| 199941053 | 4941.04-00 | Definition of Self-Dealing | 10/15/1999 |
| 199941053 | 4945.04-00 | Definition of Taxable Expenditure | 10/15/1999 |
| 199941052 | 507.05-00 | Liability of Transferee Organizations | 10/15/1999 |
| 199941052 | 4940.02-00 | Computation of Net Investment Income | 10/15/1999 |
| 199941052 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 10/15/1999 |
| 199941052 | 4945.04-06 | Expenditure Responsibility | 10/15/1999 |
| 199941051 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 10/15/1999 |
| 199941051 | 501.03-11 | Hospitals and Health Clinics (See Also 0501.06-03) | 10/15/1999 |
| 199941051 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 10/15/1999 |
| 199941050 | 401.11-00 | Commencement of Benefits Under Qualified Trusts | 10/15/1999 |
| 199941049 | 9100.09-00 | Section 442; Accounting Periods | 10/15/1999 |
| 199941048 | 501.03-08 | Educational Organizations | 10/15/1999 |
| 199941048 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 10/15/1999 |
| 199941048 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 10/15/1999 |
| 199941047 | 414.08-00 | Church Plan | 10/15/1999 |
| 199941046 | 368.03-00 | Stock for Property (Type "C") | 10/15/1999 |
| 199941045 | 1362.01-03 | Late Elections | 10/15/1999 |
| 199941044 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 10/15/1999 |
| 199941044 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 10/15/1999 |
| 199941044 | 355.01-00 | Spin-Off | 10/15/1999 |
| 199941044 | 367.00-00 | Foreign Corporations | 10/15/1999 |
| 199941044 | 368.04-00 | Assets for Control of Transferee (Type "D") | 10/15/1999 |
| 199941043 | 9999.98-00 | Not Able to Identify Under Present List | 10/15/1999 |
