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.
- Enter a term in the Find box.
- Click the Search button.
?? 74701 - 74725 of 75673
??? ??| ?? | UILC | ?? | ??? |
|---|---|---|---|
| 199913022 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/02/1999 |
| 199913022 | 2652.01-02 | Special Election for QTIP | 04/02/1999 |
| 199913021 | 115.00-00 | Income of States, Municipalities, etc. | 04/02/1999 |
| 199913019 | 1362.00-00 | Election by Small Business Corporation | 04/02/1999 |
| 199913017 | 1362.00-00 | Election by Small Business Corporation | 04/02/1999 |
| 199913016 | 1233.00-00 | Gains and Losses from Short Sales | 04/02/1999 |
| 199913016 | 752.00-00 | Treatment of Certain Liabilities | 04/02/1999 |
| 199913015 | 1362.00-00 | Election by Small Business Corporation | 04/02/1999 |
| 199913014 | 351.01-00 | Control v. No Control by Transferor | 04/02/1999 |
| 199913014 | 355.01-00 | Spin-Off | 04/02/1999 |
| 199913014 | 368.06-00 | Change in Identity, etc. (Type "F") | 04/02/1999 |
| 199913013 | 1362.00-00 | Election by Small Business Corporation | 04/02/1999 |
| 199913012 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/02/1999 |
| 199913011 | 936.03-05 | Profit Split Election | 04/02/1999 |
| 199913011 | 861.09-00 | Allocation and Apportionment of Interest Expense (In General) | 04/02/1999 |
| 199913010 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 04/02/1999 |
| 199913010 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 04/02/1999 |
| 199913009 | 61.00-00 | Gross Income v. Not Gross Income | 04/02/1999 |
| 199913009 | 482.04-01 | Cost of Services | 04/02/1999 |
| 199913009 | 482.04-05 | Rental Expense | 04/02/1999 |
| 199913008 | 1362.00-00 | Election by Small Business Corporation | 04/02/1999 |
| 199913007 | 931.00-00 | Income From Sources Within Guam, American Samoa or the Northern Mariana Islands | 04/02/1999 |
| 199913007 | 911.06-01 | Earned Income v. Not Earned Income | 04/02/1999 |
| 199913006 | 6411.00-00 | Tentative Carryback and Refund Adjustments | 04/02/1999 |
| 199913005 | 1362.00-00 | Election by Small Business Corporation | 04/02/1999 |