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 74401 - 74425 of 75673
jwenn ?d| Nimewo | UILC | ³§¾±Âᨨ | Dat Piblikasyon |
|---|---|---|---|
| 199916023 | 264.00-00 | Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) | 04/23/1999 |
| 199916023 | 403.00-00 | Taxation of Employee Annuities (Taxable v. Not Taxable) | 04/23/1999 |
| 199916023 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 04/23/1999 |
| 199916023 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 04/23/1999 |
| 199916023 | 7702.00-00 | Life Insurance Contract Defined | 04/23/1999 |
| 199916023 | 7702A.00-00 | Modified Endowment Contracts | 04/23/1999 |
| 199916022 | 1362.00-00 | Election by Small Business Corporation | 04/23/1999 |
| 199916021 | 1362.00-00 | Election by Small Business Corporation | 04/23/1999 |
| 199916020 | 42.14-00 | Secretary's Authority to Provide Regulations | 04/23/1999 |
| 199916019 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/23/1999 |
| 199916018 | 1362.00-00 | Election by Small Business Corporation | 04/23/1999 |
| 199916017 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 04/23/1999 |
| 199916017 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 04/23/1999 |
| 199916016 | 1362.04-00 | Inadvertent Terminations | 04/23/1999 |
| 199916015 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/23/1999 |
| 199916014 | 368.06-00 | Change in Identity, etc. (Type "F") | 04/23/1999 |
| 199916014 | 355.01-00 | Spin-Off | 04/23/1999 |
| 199916013 | 6231.00-00 | Definitions and Special Rules | 04/23/1999 |
| 199916012 | 6201.01-00 | Administrative Procedures | 04/23/1999 |
| 199916011 | 62.00-00 | Adjusted Gross Income Defined | 04/23/1999 |
| 199916011 | 62.02-00 | Trade and Business Deductions of Employees | 04/23/1999 |
| 199916011 | 62.02-02 | Reimbursements | 04/23/1999 |
| 199916010 | 3121.00-00 | Definitions | 04/23/1999 |
| 199916010 | 3121.18-00 | Applicable Contribution Base | 04/23/1999 |
| 199916010 | 3306.00-00 | Definitions | 04/23/1999 |