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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?? 75351 - 75375 of 75709
??? ??| ?? | UILC | ?? | ??? |
|---|---|---|---|
| 199906021 | 61.00-00 | Gross Income v. Not Gross Income | 02/12/1999 |
| 199906021 | 61.03-00 | Loan or Mortgage v. Sale | 02/12/1999 |
| 199906021 | 61.43-00 | Form v. Substance | 02/12/1999 |
| 199906021 | 451.01-00 | Annual Theory | 02/12/1999 |
| 199906020 | 1362.00-00 | Election by Small Business Corporation | 02/12/1999 |
| 199906019 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/12/1999 |
| 199906018 | 4982.00-00 | Excise Tax on Undistributed Income of Regulated Investment Companies | 02/12/1999 |
| 199906017 | 336.00-00 | Gain or Loss Recognized on Property Distributed in Complete Liquidation | 02/12/1999 |
| 199906017 | 337.00-00 | Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) | 02/12/1999 |
| 199906016 | 953.00-00 | Insurance Income | 02/12/1999 |
| 199906016 | 1503.03-00 | Dual Resident Corporations (Repealed in 1976) | 02/12/1999 |
| 199906015 | 61.00-00 | Gross Income v. Not Gross Income | 02/12/1999 |
| 199906015 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 02/12/1999 |
| 199906014 | 2702.02-02 | Personal Residence in Trust | 02/12/1999 |
| 199906013 | 1362.00-00 | Election by Small Business Corporation | 02/12/1999 |
| 199906012 | 721.00-00 | Nonrecognition of Gain or Loss on Contributions | 02/12/1999 |
| 199906011 | 2055.12-05 | Unitrusts | 02/12/1999 |
| 199906011 | 2055.12-10 | Reformations of Nonqualifying Interests | 02/12/1999 |
| 199906010 | 1362.00-00 | Election by Small Business Corporation | 02/12/1999 |
| 199906010 | 1362.04-00 | Inadvertent Terminations | 02/12/1999 |
| 199906009 | 1362.00-00 | Election by Small Business Corporation | 02/12/1999 |
| 199906008 | 83.13-00 | Rabbi Trusts | 02/12/1999 |
| 199906008 | 404.10-00 | Deferred Compensation | 02/12/1999 |
| 199906008 | 451.13-00 | Prepaid and Advance Income | 02/12/1999 |
| 199906008 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 02/12/1999 |