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 73251 - 73275 of 75709
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 199930021 | 404.13-00 | Payments Benefitting Independent Contractors | 07/30/1999 |
| 199930021 | 451.14-04 | Compensation | 07/30/1999 |
| 199930021 | 404.11-00 | Year of Deduction | 07/30/1999 |
| 199930020 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 07/30/1999 |
| 199930019 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 07/30/1999 |
| 199930018 | 3231.01-00 | Employers v. Not Employers | 07/30/1999 |
| 199930017 | 168.20-00 | Classification of Property | 07/30/1999 |
| 199930017 | 446.04-17 | Change in Method of Accounting for Depreciation | 07/30/1999 |
| 199930016 | 174.00-00 | Research and Experimental Expenditures (Deductible v. Not Deductible) | 07/30/1999 |
| 199930015 | 104.01-00 | Health and Accident Insurance | 07/30/1999 |
| 199930014 | 6425.02-01 | Adjustment Credited or Refunded | 07/30/1999 |
| 199930013 | 64.00.00-00 | PROPERTY SUBJECT TO COLLECTION | 07/30/1999 |
| 199930012 | 1362.04-00 | Inadvertent Terminations | 07/30/1999 |
| 199930011 | 2601.00-00 | Tax On Generation Skipping Transfers | 07/30/1999 |
| 199930011 | 1001.02-00 | Amount Realized | 07/30/1999 |
| 199930011 | 2033.00-00 | Property in Which Decedent Had an Interest | 07/30/1999 |
| 199930011 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 07/30/1999 |
| 199930011 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 07/30/1999 |
| 199930011 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 07/30/1999 |
| 199930010 | 2601.00-00 | Tax On Generation Skipping Transfers | 07/30/1999 |
| 199930010 | 1001.02-00 | Amount Realized | 07/30/1999 |
| 199930010 | 2033.00-00 | Property in Which Decedent Had an Interest | 07/30/1999 |
| 199930010 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 07/30/1999 |
| 199930010 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 07/30/1999 |
| 199930009 | 3231.01-00 | Employers v. Not Employers | 07/30/1999 |