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. ob体育ever, it is important to note that pursuant to such items cannot be used or cited as precedent.
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?? 73601 - 73625 of 75709
??? ??| ?? | UILC | ?? | ??? |
|---|---|---|---|
| 199925042 | 671.02-00 | Persons Treated as Grantors | 06/25/1999 |
| 199925042 | 1032.00-00 | Exchange of Stock for Property (Recognition v. Nonrecognition) | 06/25/1999 |
| 199925042 | 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.) | 06/25/1999 |
| 199925042 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 06/25/1999 |
| 199925042 | 4975.04-00 | Statutory Exemptions | 06/25/1999 |
| 199925042 | 83.00-00 | Property Transferred in Connection With Performance of Services | 06/25/1999 |
| 199925041 | 954.02-01 | Exclusion of Export Financing (See Also 904.00) | 06/25/1999 |
| 199925040 | 6013.04-01 | Innocent Spouse Relief | 06/25/1999 |
| 199925040 | 6229.00-00 | Period of Limitations for Making Assessments | 06/25/1999 |
| 199925040 | 6334.00-00 | Property Exempt From Levy | 06/25/1999 |
| 199925040 | 6503.00-00 | Suspension of Running of Period of Limitation (Suspended v. Not Suspended) | 06/25/1999 |
| 199925039 | 267.03-02 | Controlled Corporations | 06/25/1999 |
| 199925038 | 1362.01-03 | Late Elections | 06/25/1999 |
| 199925037 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 06/25/1999 |
| 199925037 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 06/25/1999 |
| 199925036 | 9100.09-00 | Section 442; Accounting Periods | 06/25/1999 |
| 199925035 | 9100.18-00 | Section 927; FSC Election | 06/25/1999 |
| 199925034 | 9100.09-00 | Section 442; Accounting Periods | 06/25/1999 |
| 199925033 | 691.00-00 | Recipients of Income in Respect of Decedents | 06/25/1999 |
| 199925032 | 174.00-00 | Research and Experimental Expenditures (Deductible v. Not Deductible) | 06/25/1999 |
| 199925031 | 2601.00-00 | Tax On Generation Skipping Transfers | 06/25/1999 |
| 199925030 | 2601.00-00 | Tax On Generation Skipping Transfers | 06/25/1999 |
| 199925029 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 06/25/1999 |
| 199925029 | 170.11-00 | Ordinary Income and Capital Gain Property | 06/25/1999 |
| 199925029 | 170.11-05 | Qualified Appreciated Stock | 06/25/1999 |