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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?? 74076 - 74100 of 75709
??? ??| ?? | UILC | ?? | ??? |
|---|---|---|---|
| 199920021 | 1362.00-00 | Election by Small Business Corporation | 05/21/1999 |
| 199920020 | 1502.20-00 | Loss Disallowance Rule | 05/21/1999 |
| 199920020 | 9100.28-00 | Regulation Section 1.1502-20; Loss Disallowance Rule | 05/21/1999 |
| 199920019 | 923.00-00 | Exempt Foreign Trade Income | 05/21/1999 |
| 199920019 | 924.00-00 | Foreign Trading Gross Receipts | 05/21/1999 |
| 199920018 | 1362.00-00 | Election by Small Business Corporation | 05/21/1999 |
| 199920017 | 355.01-00 | Spin-Off | 05/21/1999 |
| 199920017 | 368.04-00 | Assets for Control of Transferee (Type "D") | 05/21/1999 |
| 199920017 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 05/21/1999 |
| 199920016 | 2519.00-00 | Disposition of Certain Life Estates | 05/21/1999 |
| 199920016 | 2056.07-00 | Qualified Terminable Interest Property | 05/21/1999 |
| 199920015 | 1362.04-00 | Inadvertent Terminations | 05/21/1999 |
| 199920014 | 931.00-00 | Income From Sources Within Guam, American Samoa or the Northern Mariana Islands | 05/21/1999 |
| 199920013 | 931.00-00 | Income From Sources Within Guam, American Samoa or the Northern Mariana Islands | 05/21/1999 |
| 199920012 | 61.43-01 | Lease of Property | 05/21/1999 |
| 199920012 | 61.50-00 | Leveraged Leasing | 05/21/1999 |
| 199920012 | 161.00-00 | Allowance of Deductions (Deductible v. Not Deductible) | 05/21/1999 |
| 199920012 | 482.00-00 | Allocation of Income and Deductions Among Taxpayers | 05/21/1999 |
| 199920012 | 9214.04-00 | Computer Leasing | 05/21/1999 |
| 199920011 | 162.36-00 | Million Dollar Cap - Executive Employee Compensation | 05/21/1999 |
| 199920010 | 6601.00-00 | Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax (Interest v. No Interest Imposed) | 05/21/1999 |
| 199920009 | 280G.01-00 | Definitions | 05/21/1999 |
| 199920009 | 4999.00-00 | Golden Parachute Payments | 05/21/1999 |
| 199920008 | 1362.00-00 | Election by Small Business Corporation | 05/21/1999 |
| 199920007 | 1361.03-02 | Qualified Subchapter S Trusts | 05/21/1999 |