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 73101 - 73125 of 75748
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 199932039 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 08/13/1999 |
| 199932038 | 1362.00-00 | Election by Small Business Corporation | 08/13/1999 |
| 199932037 | 1362.01-03 | Late Elections | 08/13/1999 |
| 199932035 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 08/13/1999 |
| 199932034 | 9100.22-00 | Other | 08/13/1999 |
| 199932034 | 1503.04-04 | Dual Resident Corporation | 08/13/1999 |
| 199932033 | 9100.09-00 | Section 442; Accounting Periods | 08/13/1999 |
| 199932033 | 444.03-00 | Procedural Requirements for Making Election | 08/13/1999 |
| 199932032 | 4976.00-00 | Taxes with Respect to Funded Welfare Benefit Plans | 08/13/1999 |
| 199932032 | 61.44-00 | Recovery of Items Previously Deducted--Tax Benefit | 08/13/1999 |
| 199932031 | 83.01-00 | When Includible in Gross Income | 08/13/1999 |
| 199932031 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 08/13/1999 |
| 199932031 | 419.00-00 | Treatment of Funded Welfare Benefit Plans | 08/13/1999 |
| 199932031 | 671.02-00 | Persons Treated as Grantors | 08/13/1999 |
| 199932031 | 677.04-00 | Discharge of Obligation of Grantor or Spouse | 08/13/1999 |
| 199932030 | 1362.01-03 | Late Elections | 08/13/1999 |
| 199932029 | 1362.01-03 | Late Elections | 08/13/1999 |
| 199932028 | 642.03-03 | Paid or Permanently Set Aside | 08/13/1999 |
| 199932027 | 642.03-03 | Paid or Permanently Set Aside | 08/13/1999 |
| 199932026 | 1362.04-00 | Inadvertent Terminations | 08/13/1999 |
| 199932025 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 08/13/1999 |
| 199932025 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 08/13/1999 |
| 199932024 | 7704.00-00 | Certain Publicly Traded Partnerships Treated as Corporations | 08/13/1999 |
| 199932024 | 7704.03-00 | Qualifying Income | 08/13/1999 |
| 199932023 | 9100.09-00 | Section 442; Accounting Periods | 08/13/1999 |