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. 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? 72276 - 72300 of 75748
°Õ¨¬³¾ Tr? Gi¨²p| S? | UILC | Ch? ?? | Ng¨¤y Ph¨¢t H¨¤nh |
|---|---|---|---|
| 199942029 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 10/22/1999 |
| 199942028 | 9100.09-00 | Section 442; Accounting Periods | 10/22/1999 |
| 199942027 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 10/22/1999 |
| 199942027 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 10/22/1999 |
| 199942026 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 10/22/1999 |
| 199942026 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 10/22/1999 |
| 199942026 | 2601.00-00 | Tax On Generation Skipping Transfers | 10/22/1999 |
| 199942025 | 162.23-00 | Deductible by Whom | 10/22/1999 |
| 199942024 | 9100.22-00 | Other | 10/22/1999 |
| 199942024 | 897.02-00 | U.S. Real Property Interest | 10/22/1999 |
| 199942023 | 216.00-00 | Deduction Of Taxes, Interest, And Business Depreciation By Cooperative Housing Corporation Tenant-Stockholder | 10/22/1999 |
| 199942022 | 216.00-00 | Deduction Of Taxes, Interest, And Business Depreciation By Cooperative Housing Corporation Tenant-Stockholder | 10/22/1999 |
| 199942021 | 1362.01-03 | Late Elections | 10/22/1999 |
| 199942020 | 61.00-00 | Gross Income v. Not Gross Income | 10/22/1999 |
| 199942020 | 61.03-00 | Loan or Mortgage v. Sale | 10/22/1999 |
| 199942020 | 61.43-00 | Form v. Substance | 10/22/1999 |
| 199942020 | 451.01-00 | Annual Theory | 10/22/1999 |
| 199942019 | 61.00-00 | Gross Income v. Not Gross Income | 10/22/1999 |
| 199942019 | 61.03-00 | Loan or Mortgage v. Sale | 10/22/1999 |
| 199942019 | 61.43-00 | Form v. Substance | 10/22/1999 |
| 199942019 | 451.01-00 | Annual Theory | 10/22/1999 |
| 199942018 | 302.00-00 | Distributions in Redemption of Stock | 10/22/1999 |
| 199942018 | 302.03-00 | Complete Termination of Interest | 10/22/1999 |
| 199942018 | 302.05-00 | Constructive Ownership | 10/22/1999 |
| 199942018 | 302.05-01 | Waiver of Family Attribution by Individual | 10/22/1999 |