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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 201 - 225 of 77055
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 199904039 | 404.10-00 | Deferred Compensation | 01/29/1999 |
| 199904039 | 1032.00-00 | Exchange of Stock for Property (Recognition v. Nonrecognition) | 01/29/1999 |
| 199904005 | 1362.04-00 | Inadvertent Terminations | 01/29/1999 |
| 199904031 | 451.19-00 | Accrual Method | 01/29/1999 |
| 199904035 | 471.09-00 | Items Includible v. Not Includible in Inventory | 01/29/1999 |
| 199904035 | 472.00-00 | Last-In, First-Out Inventories | 01/29/1999 |
| 199904026 | 4251.00-00 | Communications Tax (Taxable v. Not Taxable) | 01/29/1999 |
| 199904012 | 1001.05-00 | Fair Market Value of Property | 01/29/1999 |
| 199904010 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 01/29/1999 |
| 199904012 | 367.01-00 | Transfer to Foreign Corporations Subject to Section 367(a) | 01/29/1999 |
| 199904010 | 355.01-00 | Spin-Off | 01/29/1999 |
| 199904016 | 338.01-02 | Time in which Election must be made | 01/29/1999 |
| 199904019 | 856.04-00 | Rents From Real Property | 01/29/1999 |
| 199904042 | 9100.09-00 | Section 442; Accounting Periods | 01/29/1999 |
| 199904016 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 01/29/1999 |
| 199904024 | 1362.00-00 | Election by Small Business Corporation | 01/29/1999 |
| 199904009 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/29/1999 |
| 199904021 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/29/1999 |
| 199904030 | 1362.00-00 | Election by Small Business Corporation | 01/29/1999 |
| 199904028 | 1362.02-03 | Passive Investment Income | 01/29/1999 |
| 199904009 | 468B.06-00 | Other Funds | 01/29/1999 |
| 199904021 | 7701.00-00 | Definitions | 01/29/1999 |
| 199904021 | 7701.02-00 | Partnerships v. Associations | 01/29/1999 |
| 199904015 | 381.04-03 | Change With Consent of Commissioner | 01/29/1999 |
| 199904002 | 468A.04-02 | Revised Schedules | 01/29/1999 |
