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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?? 75426 - 75450 of 75499
??? ??| ?? | UILC | ?? | ??? |
|---|---|---|---|
| 199902002 | 677.00-00 | Income for Benefit of Grantor | 01/15/1999 |
| 199902001 | 302.04-00 | Redemption from Noncorporate Shareholder in Partial Liquidation | 01/15/1999 |
| 199901036 | 6225.01-00 | Restriction on Assessment and Collection | 01/08/1999 |
| 199901036 | 6231.14-00 | Regulations with Respect to Certain Special Enforcement Areas | 01/08/1999 |
| 199901035 | 1362.00-00 | Election by Small Business Corporation | 01/08/1999 |
| 199901034 | 9999.98-00 | Not Able to Identify Under Present List | 01/08/1999 |
| 199901033 | 414.08-00 | Church Plan | 01/08/1999 |
| 199901032 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 01/08/1999 |
| 199901031 | 9100.09-00 | Section 442; Accounting Periods | 01/08/1999 |
| 199901030 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 01/08/1999 |
| 199901029 | 408.03-00 | Rollover Contributions | 01/08/1999 |
| 199901028 | 721.00-00 | Nonrecognition of Gain or Loss on Contributions | 01/08/1999 |
| 199901027 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/08/1999 |
| 199901026 | 4251.00-00 | Communications Tax (Taxable v. Not Taxable) | 01/08/1999 |
| 199901025 | 9100.09-00 | Section 442; Accounting Periods | 01/08/1999 |
| 199901024 | 305.01-00 | Stock Dividends | 01/08/1999 |
| 199901024 | 306.01-00 | Section 306 Stock v. Not 306 Stock | 01/08/1999 |
| 199901023 | 664.00-00 | Charitable Remainder Trusts | 01/08/1999 |
| 199901023 | 691.00-00 | Recipients of Income in Respect of Decedents | 01/08/1999 |
| 199901022 | 1362.00-00 | Election by Small Business Corporation | 01/08/1999 |
| 199901021 | 2033.00-00 | Property in Which Decedent Had an Interest | 01/08/1999 |
| 199901021 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 01/08/1999 |
| 199901021 | 2037.00-00 | Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) | 01/08/1999 |
| 199901021 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 01/08/1999 |
| 199901021 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 01/08/1999 |