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? 73526 - 73550 of 75709
°Õ¨¬³¾ Tr? Gi¨²p| S? | UILC | Ch? ?? | Ng¨¤y Ph¨¢t H¨¤nh |
|---|---|---|---|
| 199926036 | 355.01-00 | Spin-Off | 07/02/1999 |
| 199926036 | 355.04-00 | Business Purpose | 07/02/1999 |
| 199926035 | 38.04-00 | Limitation Based on Amount of Tax | 07/02/1999 |
| 199926034 | 3121.01-19 | When Paid and Received | 07/02/1999 |
| 199926034 | 3121.01-21 | Supplemental Wages Paid by Third Party | 07/02/1999 |
| 199926033 | 831.00-00 | Tax On Insurance Companies Other Than Life Insurance Companies | 07/02/1999 |
| 199926032 | 704.01-04 | Section 704(c) Considerations | 07/02/1999 |
| 199926032 | 721.00-00 | Nonrecognition of Gain or Loss on Contributions | 07/02/1999 |
| 199926032 | 731.00-00 | Extent of Recognition of Gain or Loss on Distribution | 07/02/1999 |
| 199926031 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 07/02/1999 |
| 199926030 | 162.36-00 | Million Dollar Cap - Executive Employee Compensation | 07/02/1999 |
| 199926030 | 162.36-04 | Performance-Based Compensation | 07/02/1999 |
| 199926029 | 9100.09-00 | Section 442; Accounting Periods | 07/02/1999 |
| 199926029 | 444.03-00 | Procedural Requirements for Making Election | 07/02/1999 |
| 199926028 | 1362.00-00 | Election by Small Business Corporation | 07/02/1999 |
| 199926027 | 1362.02-03 | Passive Investment Income | 07/02/1999 |
| 199926026 | 355.03-00 | Active Business | 07/02/1999 |
| 199926026 | 355.04-00 | Business Purpose | 07/02/1999 |
| 199926025 | 1362.01-03 | Late Elections | 07/02/1999 |
| 199926024 | 856.00-00 | Definition of Real Estate Investment Trust | 07/02/1999 |
| 199926023 | 894.10-00 | Teachers, Students, and Trainees | 07/02/1999 |
| 199926022 | 336.00-00 | Gain or Loss Recognized on Property Distributed in Complete Liquidation | 07/02/1999 |
| 199926022 | 337.00-00 | Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) | 07/02/1999 |
| 199926021 | 931.00-00 | Income From Sources Within Guam, American Samoa or the Northern Mariana Islands | 07/02/1999 |
| 199926020 | 42.14-01 | Correction of Administrative Errors and Omissions | 07/02/1999 |