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 75673
??? ??| ?? | UILC | ?? | ??? |
|---|---|---|---|
| 199917026 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 04/30/1999 |
| 199917025 | 1014.01-00 | Basis Equal to FMV At Time of Decedent's Death | 04/30/1999 |
| 199917024 | 162.04-13 | Insurance, Property and Casualty ISP - Captive Insurance and/or Reinsurance Companies | 04/30/1999 |
| 199917023 | 42.14-01 | Correction of Administrative Errors and Omissions | 04/30/1999 |
| 199917022 | 2601.00-00 | Tax On Generation Skipping Transfers | 04/30/1999 |
| 199917021 | 1361.00-00 | Definitions | 04/30/1999 |
| 199917021 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/30/1999 |
| 199917020 | 9999.98-00 | Not Able to Identify Under Present List | 04/30/1999 |
| 199917019 | 1362.02-03 | Passive Investment Income | 04/30/1999 |
| 199917018 | 1362.00-00 | Election by Small Business Corporation | 04/30/1999 |
| 199917017 | 1362.02-03 | Passive Investment Income | 04/30/1999 |
| 199917016 | 1502.77-00 | Common Parent Agent for Subsidiaries | 04/30/1999 |
| 199917015 | 1502.77-00 | Common Parent Agent for Subsidiaries | 04/30/1999 |
| 199917014 | 1362.00-00 | Election by Small Business Corporation | 04/30/1999 |
| 199917013 | 1362.04-00 | Inadvertent Terminations | 04/30/1999 |
| 199917012 | 165.05-00 | Capital Losses | 04/30/1999 |
| 199917011 | 9999.98-00 | Not Able to Identify Under Present List | 04/30/1999 |
| 199917010 | 482.00-00 | Allocation of Income and Deductions Among Taxpayers | 04/30/1999 |
| 199917010 | 951.00-00 | Amounts Included in Gross Income of U.S. Shareholders (Included v. Not Included) | 04/30/1999 |
| 199917010 | 952.00-00 | Subpart F Income Defined | 04/30/1999 |
| 199917010 | 954.00-00 | Foreign Base Company Income | 04/30/1999 |
| 199917010 | 3121.08-00 | Agreements Between Domestic Corporations and Foreign Subsidiaries | 04/30/1999 |
| 199917010 | 3121.10-00 | Not Employees Under Section 530 of 1978 Revenue Act | 04/30/1999 |
| 199917010 | 3401.04-00 | Employer-Employee Relationship | 04/30/1999 |
| 199917010 | 3401.06-00 | Not Employees Under Section 530 of 1978 Revenue Act | 04/30/1999 |