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 74851 - 74875 of 75673
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 199911025 | 3121.02-09 | Employee of Charitable, etc., Organizations | 03/19/1999 |
| 199911024 | 1362.00-00 | Election by Small Business Corporation | 03/19/1999 |
| 199911023 | 1362.00-00 | Election by Small Business Corporation | 03/19/1999 |
| 199911022 | 1362.00-00 | Election by Small Business Corporation | 03/19/1999 |
| 199911021 | 1362.04-00 | Inadvertent Terminations | 03/19/1999 |
| 199911021 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/19/1999 |
| 199911020 | 1362.00-00 | Election by Small Business Corporation | 03/19/1999 |
| 199911019 | 337.00-00 | Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) | 03/19/1999 |
| 199911019 | 368.08-00 | Continuity of Interest Rule | 03/19/1999 |
| 199911018 | 1362.00-00 | Election by Small Business Corporation | 03/19/1999 |
| 199911017 | 1362.00-00 | Election by Small Business Corporation | 03/19/1999 |
| 199911016 | 861.09-07 | Fair Market Value Method | 03/19/1999 |
| 199911015 | 861.09-07 | Fair Market Value Method | 03/19/1999 |
| 199911014 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 03/19/1999 |
| 199911013 | 461.00-00 | General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | 03/19/1999 |
| 199911012 | 105.00-00 | Accident and Health Plans (Excluded v. Not Excluded) | 03/19/1999 |
| 199911011 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 03/19/1999 |
| 199911010 | 101.00-00 | Certain Death Benefits (Excluded v. Not Excluded From Gross Income) | 03/19/1999 |
| 199911010 | 101.05-00 | Flexible Premium Contracts Before 1985 | 03/19/1999 |
| 199911010 | 7702.00-00 | Life Insurance Contract Defined | 03/19/1999 |
| 199911010 | 7702.20-00 | Correction of Errors | 03/19/1999 |
| 199911009 | 501.36-06 | Investments and Speculation (See also 0512.04-00) | 03/19/1999 |
| 199911008 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 03/19/1999 |
| 199911008 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 03/19/1999 |
| 199911008 | 2601.00-00 | Tax On Generation Skipping Transfers | 03/19/1999 |