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 75401 - 75425 of 75499
jwenn ?d| Nimewo | UILC | ³§¾±Âᨨ | Dat Piblikasyon |
|---|---|---|---|
| 199902014 | 2056.07-00 | Qualified Terminable Interest Property | 01/15/1999 |
| 199902013 | 1502.20-00 | Loss Disallowance Rule | 01/15/1999 |
| 199902013 | 9100.21-00 | Section 6(c)(3) of PL 97-354; Qualified Oil Corporation | 01/15/1999 |
| 199902012 | 1362.00-00 | Election by Small Business Corporation | 01/15/1999 |
| 199902011 | 355.05-00 | Control | 01/15/1999 |
| 199902010 | 468A.04-02 | Revised Schedules | 01/15/1999 |
| 199902009 | 561.00-00 | Deduction v. Not a Deduction for Dividends Paid | 01/15/1999 |
| 199902009 | 562.02-00 | Distributions in Liquidation | 01/15/1999 |
| 199902009 | 852.01-00 | Investment Company Taxable Income | 01/15/1999 |
| 199902008 | 704.01-02 | Economic Effect | 01/15/1999 |
| 199902008 | 704.01-04 | Section 704(c) Considerations | 01/15/1999 |
| 199902008 | 721.00-00 | Nonrecognition of Gain or Loss on Contributions | 01/15/1999 |
| 199902008 | 851.00-00 | Definition of Regulated Investment Company | 01/15/1999 |
| 199902008 | 7704.01-00 | Meaning of | 01/15/1999 |
| 199902007 | 174.05-01 | From Current Deduction to Amortization | 01/15/1999 |
| 199902006 | 1362.00-00 | Election by Small Business Corporation | 01/15/1999 |
| 199902005 | 355.01-00 | Spin-Off | 01/15/1999 |
| 199902005 | 368.04-00 | Assets for Control of Transferee (Type "D") | 01/15/1999 |
| 199902004 | 368.06-00 | Change in Identity, etc. (Type "F") | 01/15/1999 |
| 199902003 | 1362.00-00 | Election by Small Business Corporation | 01/15/1999 |
| 199902002 | 83.01-00 | When Includible in Gross Income | 01/15/1999 |
| 199902002 | 401.29-00 | Cash or Deferred Arrangements | 01/15/1999 |
| 199902002 | 404.00-00 | Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) | 01/15/1999 |
| 199902002 | 451.14-00 | Constructive Receipt | 01/15/1999 |
| 199902002 | 671.02-00 | Persons Treated as Grantors | 01/15/1999 |