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 75151 - 75175 of 75709
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 199908052 | 4942.03-05 | Qualifying Distribution | 02/26/1999 |
| 199908052 | 4945.04-06 | Expenditure Responsibility | 02/26/1999 |
| 199908051 | 1362.00-00 | Election by Small Business Corporation | 02/26/1999 |
| 199908050 | 1362.00-00 | Election by Small Business Corporation | 02/26/1999 |
| 199908049 | 1362.00-00 | Election by Small Business Corporation | 02/26/1999 |
| 199908048 | 1362.00-00 | Election by Small Business Corporation | 02/26/1999 |
| 199908047 | 1362.00-00 | Election by Small Business Corporation | 02/26/1999 |
| 199908046 | 1362.04-00 | Inadvertent Terminations | 02/26/1999 |
| 199908045 | 1248.03-00 | Limitation of Tax Applicable to Individuals | 02/26/1999 |
| 199908045 | 1366.00-00 | Pass-Thru of Items to Shareholders | 02/26/1999 |
| 199908044 | 1248.03-00 | Limitation of Tax Applicable to Individuals | 02/26/1999 |
| 199908044 | 1366.00-00 | Pass-Thru of Items to Shareholders | 02/26/1999 |
| 199908043 | 708.03-00 | Division | 02/26/1999 |
| 199908042 | 4982.00-00 | Excise Tax on Undistributed Income of Regulated Investment Companies | 02/26/1999 |
| 199908041 | 117.05-00 | Limitation | 02/26/1999 |
| 199908040 | 453.06-01 | Dealer in Personalty | 02/26/1999 |
| 199908039 | 170.05-00 | Corporations on Accrual Basis | 02/26/1999 |
| 199908039 | 267.00-00 | Losses, Expenses, and Interest With Respect to Transactions Between Related Parties | 02/26/1999 |
| 199908039 | 1366.00-00 | Pass-Thru of Items to Shareholders | 02/26/1999 |
| 199908038 | 501.12-02 | Mutual or Cooperative Telephone Companies | 02/26/1999 |
| 199908038 | 513.03-00 | Cooperatives | 02/26/1999 |
| 199908037 | 42.04-00 | Eligible Basis | 02/26/1999 |
| 199908037 | 42.10-00 | Recapture of Credit | 02/26/1999 |
| 199908036 | 355.03-01 | Five-Year Requirement | 02/26/1999 |
| 199908036 | 368.04-00 | Assets for Control of Transferee (Type "D") | 02/26/1999 |