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 71601 - 71625 of 75786
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 199952020 | 332.01-00 | Nonrecognition of Gain or Loss | 12/31/1999 |
| 199952020 | 337.10-00 | Section 332 Liquidations | 12/31/1999 |
| 199952020 | 381.00-00 | Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) | 12/31/1999 |
| 199952020 | 1361.05-00 | Qualified Subchapter S Subsidiary | 12/31/1999 |
| 199952020 | 1374.00-00 | Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) | 12/31/1999 |
| 199952019 | 332.01-00 | Nonrecognition of Gain or Loss | 12/31/1999 |
| 199952019 | 337.10-00 | Section 332 Liquidations | 12/31/1999 |
| 199952019 | 381.00-00 | Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) | 12/31/1999 |
| 199952019 | 1361.05-00 | Qualified Subchapter S Subsidiary | 12/31/1999 |
| 199952019 | 1374.00-00 | Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) | 12/31/1999 |
| 199952018 | 4371.00-00 | Foreign Insurers Policies Tax (Taxable v. Not Taxable) | 12/31/1999 |
| 199952017 | 162.07-05 | Commissions | 12/31/1999 |
| 199952016 | 6231.07-00 | Tax Matters Partner | 12/31/1999 |
| 199952015 | 9999.98-00 | Not Able to Identify Under Present List | 12/31/1999 |
| 199952014 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 12/31/1999 |
| 199952014 | 958.00-00 | Rules for Determining Stock Ownership | 12/31/1999 |
| 199952012 | 83.00-00 | Property Transferred in Connection With Performance of Services | 12/31/1999 |
| 199952012 | 83.11-00 | Nonqualified Stock Options | 12/31/1999 |
| 199952012 | 2033.00-00 | Property in Which Decedent Had an Interest | 12/31/1999 |
| 199952012 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 12/31/1999 |
| 199952012 | 2701.00-00 | Special Valuation Rules for Transfers of Interests in Corporations or Partnerships | 12/31/1999 |
| 199952012 | 2703.00-00 | Certain Rights and Restrictions Disregarded | 12/31/1999 |
| 199952011 | 832.06-02 | Unpaid Losses | 12/31/1999 |
| 199952010 | 167.00-00 | Depreciation | 12/31/1999 |
| 199952010 | 446.00-00 | General Rule for Methods of Accounting (Permissible v. Not Permissible) | 12/31/1999 |