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? 73426 - 73450 of 75747
°Õ¨¬³¾ Tr? Gi¨²p| S? | UILC | Ch? ?? | Ng¨¤y Ph¨¢t H¨¤nh |
|---|---|---|---|
| 199928028 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 07/16/1999 |
| 199928027 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 07/16/1999 |
| 199928027 | 368.04-00 | Assets for Control of Transferee (Type "D") | 07/16/1999 |
| 199928026 | 1362.00-00 | Election by Small Business Corporation | 07/16/1999 |
| 199928025 | 851.01-00 | Election to be Regulated Investment Company | 07/16/1999 |
| 199928025 | 855.01-00 | General Rule | 07/16/1999 |
| 199928025 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/16/1999 |
| 199928024 | 1362.04-00 | Inadvertent Terminations | 07/16/1999 |
| 199928023 | 9100.09-00 | Section 442; Accounting Periods | 07/16/1999 |
| 199928022 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 07/16/1999 |
| 199928021 | 305.00-00 | Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) | 07/16/1999 |
| 199928021 | 305.06-00 | Certain Transactions Treated as Distributions | 07/16/1999 |
| 199928020 | 4982.00-00 | Excise Tax on Undistributed Income of Regulated Investment Companies | 07/16/1999 |
| 199928019 | 305.00-00 | Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) | 07/16/1999 |
| 199928019 | 305.06-00 | Certain Transactions Treated as Distributions | 07/16/1999 |
| 199928018 | 6416.00-00 | Certain Taxes on Sales and Services | 07/16/1999 |
| 199928017 | 104.02-00 | Workmen's Compensation | 07/16/1999 |
| 199928016 | 4051.00-00 | Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) | 07/16/1999 |
| 199928015 | 162.36-02 | Covered Employees | 07/16/1999 |
| 199928014 | 162.36-02 | Covered Employees | 07/16/1999 |
| 199928013 | 61.05-03 | Compensation | 07/16/1999 |
| 199928013 | 83.00-00 | Property Transferred in Connection With Performance of Services | 07/16/1999 |
| 199928013 | 2511.00-00 | Transfers in General (Gift v. Not a Gift) | 07/16/1999 |
| 199928012 | 457.01-00 | Year of Inclusion in Gross Income | 07/16/1999 |
| 199928012 | 457.05-00 | Eligible Deferred Compensation Plan Defined | 07/16/1999 |