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 74051 - 74075 of 75709
jwenn ?d| Nimewo | UILC | ³§¾±Âᨨ | Dat Piblikasyon |
|---|---|---|---|
| 199920037 | 4971.00-00 | Taxes on Failure to Meet Minimum Funding Standards | 05/21/1999 |
| 199920036 | 851.04-00 | Companies Furnishing Capital to Development Corporations | 05/21/1999 |
| 199920035 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 05/21/1999 |
| 199920035 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 05/21/1999 |
| 199920034 | 1381.00-00 | Organizations to Which Part Applies | 05/21/1999 |
| 199920033 | 1362.01-03 | Late Elections | 05/21/1999 |
| 199920032 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/21/1999 |
| 199920032 | 2652.01-02 | Special Election for QTIP | 05/21/1999 |
| 199920032 | 2654.00-00 | Special Rules | 05/21/1999 |
| 199920031 | 561.05-00 | Regulated Investment Companies | 05/21/1999 |
| 199920031 | 562.03-02 | Class of Stock | 05/21/1999 |
| 199920031 | 851.00-00 | Definition of Regulated Investment Company | 05/21/1999 |
| 199920031 | 852.00-00 | Taxation of Regulated Investment Companies and Their Shareholders | 05/21/1999 |
| 199920030 | 860G.01-00 | Regular Interest | 05/21/1999 |
| 199920029 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 05/21/1999 |
| 199920028 | 9100.09-00 | Section 442; Accounting Periods | 05/21/1999 |
| 199920027 | 118.02-00 | Contributions in Aid of Construction | 05/21/1999 |
| 199920027 | 118.03-00 | Contributions v. Sale of Services | 05/21/1999 |
| 199920026 | 338.01-02 | Time in which Election must be made | 05/21/1999 |
| 199920026 | 7701.02-00 | Partnerships v. Associations | 05/21/1999 |
| 199920026 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 05/21/1999 |
| 199920025 | 1362.00-00 | Election by Small Business Corporation | 05/21/1999 |
| 199920024 | 355.04-00 | Business Purpose | 05/21/1999 |
| 199920023 | 7701.00-00 | Definitions | 05/21/1999 |
| 199920022 | 1362.00-00 | Election by Small Business Corporation | 05/21/1999 |