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.
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IRS Written Determinations do not contain proprietary ("Official Use Only") information. obÌåÓýever, it is important to note that pursuant to such items cannot be used or cited as precedent.
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?ang hi?n th? 72126 - 72150 of 75748
°Õ¨¬³¾ Tr? Gi¨²p| S? | UILC | Ch? ?? | Ng¨¤y Ph¨¢t H¨¤nh |
|---|---|---|---|
| 199944010 | 1362.01-03 | Late Elections | 11/05/1999 |
| 199944009 | 1042.02-00 | Requirements | 11/05/1999 |
| 199944008 | 263A.06-05 | Rules for Changing a Method of Accounting | 11/05/1999 |
| 199944008 | 472.01-00 | Election | 11/05/1999 |
| 199944008 | 9100.11-00 | Section 472; LIFO Election | 11/05/1999 |
| 199944007 | 446.21-00 | Notional Principal Contracts | 11/05/1999 |
| 199944007 | 475.00-00 | Mark to Market Accounting Method for Dealers in Securities | 11/05/1999 |
| 199944006 | 168.19-00 | Conventions | 11/05/1999 |
| 199944006 | 168.19-01 | Half-Year Convention | 11/05/1999 |
| 199944006 | 197.00-00 | Amortization of Goodwill & Certain Other Intangibles | 11/05/1999 |
| 199944006 | 461.00-00 | General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | 11/05/1999 |
| 199944006 | 1012.06-00 | Liabilities Assumed as Purchase Price | 11/05/1999 |
| 199944006 | 1060.00-00 | Special Allocation Rules for Certain Asset Acquisitions | 11/05/1999 |
| 199944005 | 2511.00-00 | Transfers in General (Gift v. Not a Gift) | 11/05/1999 |
| 199944005 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 11/05/1999 |
| 199944005 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 11/05/1999 |
| 199944004 | 172.07-00 | Deferred Statutory or Tort Liability Losses | 11/05/1999 |
| 199944003 | 2503.03-00 | Present v. Future Interests | 11/05/1999 |
| 199944001 | 1502.75-00 | Filing Requirements | 11/05/1999 |
| 199943058 | 501.03-15 | Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00) | 10/29/1999 |
| 199943058 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 10/29/1999 |
| 199943058 | 4941.04-00 | Definition of Self-Dealing | 10/29/1999 |
| 199943058 | 4942.03-05 | Qualifying Distribution | 10/29/1999 |
| 199943058 | 4943.04-03 | Business Enterprise | 10/29/1999 |
| 199943058 | 4944.03-00 | Exception for Program-Related Investments | 10/29/1999 |