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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?? 74301 - 74325 of 75709
??? ??| ?? | UILC | ?? | ??? |
|---|---|---|---|
| 199917056 | 7701.00-00 | Definitions | 04/30/1999 |
| 199917055 | 1362.02-03 | Passive Investment Income | 04/30/1999 |
| 199917054 | 42.14-01 | Correction of Administrative Errors and Omissions | 04/30/1999 |
| 199917053 | 1362.00-00 | Election by Small Business Corporation | 04/30/1999 |
| 199917052 | 355.03-00 | Active Business | 04/30/1999 |
| 199917052 | 368.09-00 | Plan of Reorganization | 04/30/1999 |
| 199917051 | 721.00-00 | Nonrecognition of Gain or Loss on Contributions | 04/30/1999 |
| 199917050 | 721.00-00 | Nonrecognition of Gain or Loss on Contributions | 04/30/1999 |
| 199917049 | 721.00-00 | Nonrecognition of Gain or Loss on Contributions | 04/30/1999 |
| 199917048 | 4051.00-00 | Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) | 04/30/1999 |
| 199917047 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 04/30/1999 |
| 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 |