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. obÌåÓýever, it is important to note that pursuant to such items cannot be used or cited as precedent.
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Afiche 71801 - 71825 of 75748
jwenn ?d| Nimewo | UILC | ³§¾±Âᨨ | Dat Piblikasyon |
|---|---|---|---|
| 199949002 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 12/10/1999 |
| 199949002 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 12/10/1999 |
| 199949001 | 304.02-04 | Distribution to which Section 301 Applies | 12/10/1999 |
| 199949001 | 301.02-02 | Exceeds Earnings and Profits | 12/10/1999 |
| 199949001 | 961.00-00 | Adjustments to Basis of Stock In Controlled Foreign Corporations and of Other Property (Increase v. Reduction) | 12/10/1999 |
| 199949001 | 986.03-00 | Previously Taxed Earnings and Profits | 12/10/1999 |
| 199948040 | 61.40-00 | Governmental Benefits and Subsidies | 12/03/1999 |
| 199948039 | 402.08-05 | By a Surviving Spouse | 12/03/1999 |
| 199948039 | 4974.00-00 | Excise Tax on Certain Accumulations in Qualified Retirement Plans | 12/03/1999 |
| 199948038 | 9999.98-00 | Not Able to Identify Under Present List | 12/03/1999 |
| 199948037 | 414.01-00 | Service for Predecessor Employer | 12/03/1999 |
| 199948036 | 408.03-00 | Rollover Contributions | 12/03/1999 |
| 199948035 | 414.08-00 | Church Plan | 12/03/1999 |
| 199948034 | 174.05-02 | From Amortization to Current Deduction | 12/03/1999 |
| 199948033 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 12/03/1999 |
| 199948032 | 355.01-00 | Spin-Off | 12/03/1999 |
| 199948032 | 332.00-00 | Complete Liquidation of Subsidiaries | 12/03/1999 |
| 199948031 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 12/03/1999 |
| 199948030 | 561.05-00 | Regulated Investment Companies | 12/03/1999 |
| 199948030 | 562.03-02 | Class of Stock | 12/03/1999 |
| 199948030 | 851.00-00 | Definition of Regulated Investment Company | 12/03/1999 |
| 199948030 | 852.01-00 | Investment Company Taxable Income | 12/03/1999 |
| 199948029 | 17.31.00-00 | COMPROMISE AND SETTLEMENT: Policy | 12/03/1999 |
| 199948028 | 17.31.00-00 | COMPROMISE AND SETTLEMENT: Policy | 12/03/1999 |
| 199948027 | 9999.98-00 | Not Able to Identify Under Present List | 12/03/1999 |