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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.
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IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.
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Afiche 73626 - 73650 of 77055
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 199942016 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 10/22/1999 |
| 199942016 | 2033.00-00 | Property in Which Decedent Had an Interest | 10/22/1999 |
| 199942050 | 1033.02-00 | Definition of Involuntary Conversion Events | 10/22/1999 |
| 199942027 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 10/22/1999 |
| 199942027 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 10/22/1999 |
| 199942012 | 162.36-08 | Stock Options | 10/22/1999 |
| 199942009 | 7701.02-00 | Partnerships v. Associations | 10/22/1999 |
| 199941008 | 263.00-00 | Capital Expenditures (Deductible v. Not Deductible) | 10/15/1999 |
| 199941008 | 263.03-01 | Determination of Useful Life | 10/15/1999 |
| 199941022 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 10/15/1999 |
| 199941012 | 29.03-00 | Definitions | 10/15/1999 |
| 199941001 | 453A.03-00 | Interest on Deferred Tax Liability | 10/15/1999 |
| 199941022 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 10/15/1999 |
| 199941020 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/15/1999 |
| 199941041 | 332.00-00 | Complete Liquidation of Subsidiaries | 10/15/1999 |
| 199941041 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 10/15/1999 |
| 199941041 | 368.04-00 | Assets for Control of Transferee (Type "D") | 10/15/1999 |
| 199941053 | 4941.04-00 | Definition of Self-Dealing | 10/15/1999 |
| 199941053 | 4945.04-00 | Definition of Taxable Expenditure | 10/15/1999 |
| 199941052 | 507.05-00 | Liability of Transferee Organizations | 10/15/1999 |
| 199941050 | 401.11-00 | Commencement of Benefits Under Qualified Trusts | 10/15/1999 |
| 199941013 | 2503.12-00 | Exclusion for Certain Transfers for Educational Expenses or Medical Expenses | 10/15/1999 |
| 199941003 | 9114.03-42 | United Kingdom | 10/15/1999 |
| 199941052 | 4940.02-00 | Computation of Net Investment Income | 10/15/1999 |
| 199941052 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 10/15/1999 |
