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.
- Enter a term in the Find box.
- Click the Search button.
Showing 73701 - 73725 of 75709
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 199924042 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 06/18/1999 |
| 199924041 | 9100.09-00 | Section 442; Accounting Periods | 06/18/1999 |
| 199924040 | 9100.09-00 | Section 442; Accounting Periods | 06/18/1999 |
| 199924039 | 1362.00-00 | Election by Small Business Corporation | 06/18/1999 |
| 199924038 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 06/18/1999 |
| 199924037 | 1362.01-03 | Late Elections | 06/18/1999 |
| 199924036 | 9100.09-00 | Section 442; Accounting Periods | 06/18/1999 |
| 199924035 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 06/18/1999 |
| 199924034 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 06/18/1999 |
| 199924033 | 42.14-01 | Correction of Administrative Errors and Omissions | 06/18/1999 |
| 199924032 | 9100.09-00 | Section 442; Accounting Periods | 06/18/1999 |
| 199924031 | 1362.01-03 | Late Elections | 06/18/1999 |
| 199924030 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 06/18/1999 |
| 199924030 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 06/18/1999 |
| 199924029 | 664.03-03 | Unitrust With Income Exception | 06/18/1999 |
| 199924029 | 2055.00-00 | Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) | 06/18/1999 |
| 199924028 | 101.05-00 | Flexible Premium Contracts Before 1985 | 06/18/1999 |
| 199924028 | 7702.20-00 | Correction of Errors | 06/18/1999 |
| 199924027 | 7702.02-00 | Cash Value Accumulation Test | 06/18/1999 |
| 199924026 | 61.32-00 | Indians | 06/18/1999 |
| 199924025 | 642.03-03 | Paid or Permanently Set Aside | 06/18/1999 |
| 199924024 | 1361.05-00 | Qualified Subchapter S Subsidiary | 06/18/1999 |
| 199924023 | 469.10-00 | Other Definitions and Rules | 06/18/1999 |
| 199924022 | 469.10-00 | Other Definitions and Rules | 06/18/1999 |
| 199924021 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 06/18/1999 |