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 75001 - 75025 of 75673
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 199909054 | 1033.00-00 | Involuntary Conversion | 03/05/1999 |
| 199909053 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/05/1999 |
| 199909052 | 1362.00-00 | Election by Small Business Corporation | 03/05/1999 |
| 199909051 | 1362.00-00 | Election by Small Business Corporation | 03/05/1999 |
| 199909050 | 1362.00-00 | Election by Small Business Corporation | 03/05/1999 |
| 199909049 | 1362.00-00 | Election by Small Business Corporation | 03/05/1999 |
| 199909048 | 115.00-00 | Income of States, Municipalities, etc. | 03/05/1999 |
| 199909047 | 1362.00-00 | Election by Small Business Corporation | 03/05/1999 |
| 199909046 | 6041.07-00 | Payments Other Than in Cash | 03/05/1999 |
| 199909045 | 721.00-00 | Nonrecognition of Gain or Loss on Contributions | 03/05/1999 |
| 199909044 | 9999.98-00 | Not Able to Identify Under Present List | 03/05/1999 |
| 199909043 | 265.08-04 | Exceptions for Certain Tax-Exempt Obligations | 03/05/1999 |
| 199909042 | 1295.02-02 | Retroactive Elections | 03/05/1999 |
| 199909039 | 9999.98-00 | Not Able to Identify Under Present List | 03/05/1999 |
| 199909038 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 03/05/1999 |
| 199909038 | 368.04-00 | Assets for Control of Transferee (Type "D") | 03/05/1999 |
| 199909037 | 2601.00-00 | Tax On Generation Skipping Transfers | 03/05/1999 |
| 199909036 | 1362.00-00 | Election by Small Business Corporation | 03/05/1999 |
| 199909035 | 1362.00-00 | Election by Small Business Corporation | 03/05/1999 |
| 199909034 | 2632.01-00 | Time and Manner of Allocation | 03/05/1999 |
| 199909033 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 03/05/1999 |
| 199909032 | 61.30-00 | Assignments | 03/05/1999 |
| 199909032 | 3406.07-00 | Exceptions to Backup Withholding | 03/05/1999 |
| 199909032 | 6049.03-00 | Exceptions | 03/05/1999 |
| 199909031 | 355.01-00 | Spin-Off | 03/05/1999 |