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.
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Showing 71451 - 71475 of 75748
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 199952078 | 9999.98-00 | Not Able to Identify Under Present List | 12/31/1999 |
| 199952077 | 1362.02-03 | Passive Investment Income | 12/31/1999 |
| 199952076 | 1362.04-00 | Inadvertent Terminations | 12/31/1999 |
| 199952075 | 162.38-00 | Environmental Expenditures | 12/31/1999 |
| 199952074 | 468A.00-00 | Special Rules for Decommissioning Cost | 12/31/1999 |
| 199952074 | 461.00-00 | General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | 12/31/1999 |
| 199952074 | 1012.06-00 | Liabilities Assumed as Purchase Price | 12/31/1999 |
| 199952074 | 1060.00-00 | Special Allocation Rules for Certain Asset Acquisitions | 12/31/1999 |
| 199952073 | 115.00-00 | Income of States, Municipalities, etc. | 12/31/1999 |
| 199952072 | 1362.02-00 | Termination of Election | 12/31/1999 |
| 199952071 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 12/31/1999 |
| 199952071 | 514.00-00 | Unrelated Debt-Financed Income | 12/31/1999 |
| 199952071 | 664.03-02 | Charitable Remainder Unitrust | 12/31/1999 |
| 199952070 | 1362.02-03 | Passive Investment Income | 12/31/1999 |
| 199952069 | 263.13-06 | Contracts | 12/31/1999 |
| 199952069 | 162.26-00 | Capital v. Expense | 12/31/1999 |
| 199952068 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/31/1999 |
| 199952068 | 7701.00-00 | Definitions | 12/31/1999 |
| 199952067 | 1362.01-03 | Late Elections | 12/31/1999 |
| 199952066 | 9999.98-00 | Not Able to Identify Under Present List | 12/31/1999 |
| 199952065 | 877.00-00 | Expatriation to Avoid Tax | 12/31/1999 |
| 199952064 | 877.00-00 | Expatriation to Avoid Tax | 12/31/1999 |
| 199952063 | 851.00-00 | Definition of Regulated Investment Company | 12/31/1999 |
| 199952063 | 855.00-00 | Dividends Paid by Regulated Investment Company After Close of Taxable Year | 12/31/1999 |
| 199952063 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/31/1999 |