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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.
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. 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 126 - 150 of 77055
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 199903013 | 751.00-00 | Unrealized Receivables and Inventory Items | 01/22/1999 |
| 199903039 | 104.02-00 | Workmen's Compensation | 01/22/1999 |
| 199903011 | 9100.22-00 | Other | 01/22/1999 |
| 199903001 | 2055.12-10 | Reformations of Nonqualifying Interests | 01/22/1999 |
| 199903026 | 101.00-00 | Certain Death Benefits (Excluded v. Not Excluded From Gross Income) | 01/22/1999 |
| 199903011 | 1503.03-00 | Dual Resident Corporations (Repealed in 1976) | 01/22/1999 |
| 199903001 | 664.03-01 | Charitable Remainder Annuity Trust | 01/22/1999 |
| 199903026 | 7702.00-00 | Life Insurance Contract Defined | 01/22/1999 |
| 199903046 | 9100.09-00 | Section 442; Accounting Periods | 01/22/1999 |
| 199903045 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 01/22/1999 |
| 199903004 | 42.14-00 | Secretary's Authority to Provide Regulations | 01/22/1999 |
| 199903031 | 2056.07-03 | Qualifying Interest | 01/22/1999 |
| 199903045 | 2035.00-00 | Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death | 01/22/1999 |
| 199903045 | 2501.01-00 | Gift v. Not a Gift | 01/22/1999 |
| 199903045 | 2522.02-04 | Guaranteed Annuity and Unitrust Interests | 01/22/1999 |
| 199903045 | 2601.00-00 | Tax On Generation Skipping Transfers | 01/22/1999 |
| 199903040 | 2503.00-00 | Taxable Gifts (Annual Exclusion Allowed v. Not Allowed) | 01/22/1999 |
| 199903052 | 414.07-00 | Governmental Plan | 01/22/1999 |
| 199903030 | 162.26-00 | Capital v. Expense | 01/22/1999 |
| 199903040 | 2513.00-00 | Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) | 01/22/1999 |
| 199903040 | 2523.00-00 | Gift to Spouse (Marital Deduction Allowed v. Not Allowed) | 01/22/1999 |
| 199903049 | 1362.04-00 | Inadvertent Terminations | 01/22/1999 |
| 199903010 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 01/22/1999 |
| 199903027 | 856.04-00 | Rents From Real Property | 01/22/1999 |
| 199903041 | 1362.00-00 | Election by Small Business Corporation | 01/22/1999 |
