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.
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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 74276 - 74300 of 75673
jwenn ?d| Nimewo | UILC | ³§¾±Âᨨ | Dat Piblikasyon |
|---|---|---|---|
| 199917046 | 42.04-06 | Increase in Credit for Buildings in High Cost Areas | 04/30/1999 |
| 199917046 | 42.08-04 | Buildings Financed with Tax-Exempt Bonds | 04/30/1999 |
| 199917045 | 2056A.00-00 | Qualified Domestic Trusts (Deductible v. Not Deductible) | 04/30/1999 |
| 199917044 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 04/30/1999 |
| 199917043 | 338.01-02 | Time in which Election must be made | 04/30/1999 |
| 199917043 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 04/30/1999 |
| 199917042 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 04/30/1999 |
| 199917041 | 877.00-00 | Expatriation to Avoid Tax | 04/30/1999 |
| 199917040 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 04/30/1999 |
| 199917039 | 856.04-00 | Rents From Real Property | 04/30/1999 |
| 199917038 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 04/30/1999 |
| 199917037 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 04/30/1999 |
| 199917036 | 25A.00-00 | Hope and Lifetime Learning Credits | 04/30/1999 |
| 199917035 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 04/30/1999 |
| 199917034 | 302.04-00 | Redemption from Noncorporate Shareholder in Partial Liquidation | 04/30/1999 |
| 199917034 | 1502.13-00 | Intercompany Transactions | 04/30/1999 |
| 199917034 | 1502.20-00 | Loss Disallowance Rule | 04/30/1999 |
| 199917033 | 338.01-02 | Time in which Election must be made | 04/30/1999 |
| 199917033 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 04/30/1999 |
| 199917032 | 1362.01-03 | Late Elections | 04/30/1999 |
| 199917031 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 04/30/1999 |
| 199917030 | 1362.00-00 | Election by Small Business Corporation | 04/30/1999 |
| 199917029 | 1362.02-03 | Passive Investment Income | 04/30/1999 |
| 199917028 | 931.00-00 | Income From Sources Within Guam, American Samoa or the Northern Mariana Islands | 04/30/1999 |
| 199917027 | 9100.09-00 | Section 442; Accounting Periods | 04/30/1999 |