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 73876 - 73900 of 75709
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 199922045 | 2601.00-00 | Tax On Generation Skipping Transfers | 06/04/1999 |
| 199922045 | 2642.00-00 | Inclusion Ratio | 06/04/1999 |
| 199922044 | 2601.03-01 | Irrevocable Trusts | 06/04/1999 |
| 199922043 | 1362.01-03 | Late Elections | 06/04/1999 |
| 199922042 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 06/04/1999 |
| 199922041 | 338.01-02 | Time in which Election must be made | 06/04/1999 |
| 199922041 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 06/04/1999 |
| 199922040 | 332.01-00 | Nonrecognition of Gain or Loss | 06/04/1999 |
| 199922039 | 9114.03-42 | United Kingdom | 06/04/1999 |
| 199922038 | 2105.00-00 | Property Without U.S. | 06/04/1999 |
| 199922037 | 9100.09-00 | Section 442; Accounting Periods | 06/04/1999 |
| 199922036 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 06/04/1999 |
| 199922035 | 1362.00-00 | Election by Small Business Corporation | 06/04/1999 |
| 199922034 | 482.03-04 | Interest | 06/04/1999 |
| 199922034 | 482.13-02 | Constructive Dividend | 06/04/1999 |
| 199922034 | 482.13-03 | Capital Contribution | 06/04/1999 |
| 199922034 | 1442.04-00 | Interest | 06/04/1999 |
| 199922033 | 167.00-00 | Depreciation | 06/04/1999 |
| 199922033 | 167.13-05 | Buildings | 06/04/1999 |
| 199922032 | 6501.04-13 | Partnership and Individual Partner Returns | 06/04/1999 |
| 199922032 | 6229.01-00 | 3 Years | 06/04/1999 |
| 199922032 | 6229.03-01 | 6 Years for 3 Years | 06/04/1999 |
| 199922031 | 3121.15-00 | Application of Hospital Insurance Tax to Federal, State, and Local Government | 06/04/1999 |
| 199922031 | 3121.16-00 | Treatment of Certain Deferred Compensation and Salary Reduction Arrangements | 06/04/1999 |
| 199922030 | 2601.00-00 | Tax On Generation Skipping Transfers | 06/04/1999 |