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.
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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 72026 - 72050 of 75748
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 199945033 | 2632.01-00 | Time and Manner of Allocation | 11/12/1999 |
| 199945033 | 2654.00-00 | Special Rules | 11/12/1999 |
| 199945032 | 4982.00-00 | Excise Tax on Undistributed Income of Regulated Investment Companies | 11/12/1999 |
| 199945031 | 851.00-00 | Definition of Regulated Investment Company | 11/12/1999 |
| 199945031 | 852.00-00 | Taxation of Regulated Investment Companies and Their Shareholders | 11/12/1999 |
| 199945031 | 305.00-00 | Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) | 11/12/1999 |
| 199945030 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 11/12/1999 |
| 199945029 | 338.01-02 | Time in which Election must be made | 11/12/1999 |
| 199945029 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 11/12/1999 |
| 199945028 | 6501.08-14 | Successive Waivers | 11/12/1999 |
| 199945027 | 1362.01-03 | Late Elections | 11/12/1999 |
| 199945026 | 1362.01-03 | Late Elections | 11/12/1999 |
| 199945025 | 1362.01-03 | Late Elections | 11/12/1999 |
| 199945024 | 1362.01-03 | Late Elections | 11/12/1999 |
| 199945023 | 6041.03-00 | Fixed or Determinable Gains, Profits, or Income | 11/12/1999 |
| 199945023 | 6045.00-00 | Returns of Brokers | 11/12/1999 |
| 199945023 | 6049.01-00 | Reportable Interest | 11/12/1999 |
| 199945022 | 2601.00-00 | Tax On Generation Skipping Transfers | 11/12/1999 |
| 199945022 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 11/12/1999 |
| 199945022 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 11/12/1999 |
| 199945022 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 11/12/1999 |
| 199945021 | 1361.00-00 | Definitions | 11/12/1999 |
| 199945021 | 1361.05-00 | Qualified Subchapter S Subsidiary | 11/12/1999 |
| 199945021 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/12/1999 |
| 199945020 | 851.01-00 | Election to be Regulated Investment Company | 11/12/1999 |