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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 74476 - 74500 of 76949
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 199930030 | 61.03-00 | Loan or Mortgage v. Sale | 07/30/1999 |
| 199930030 | 61.43-00 | Form v. Substance | 07/30/1999 |
| 199930030 | 451.01-00 | Annual Theory | 07/30/1999 |
| 199930029 | 2601.03-01 | Irrevocable Trusts | 07/30/1999 |
| 199930028 | 115.00-00 | Income of States, Municipalities, etc. | 07/30/1999 |
| 199930027 | 1362.00-00 | Election by Small Business Corporation | 07/30/1999 |
| 199930026 | 2041.02-00 | Post-1942 Powers | 07/30/1999 |
| 199930026 | 2041.12-00 | Effect of State Laws | 07/30/1999 |
| 199930025 | 1361.01-04 | More than One Class of Stock | 07/30/1999 |
| 199930024 | 856.04-00 | Rents From Real Property | 07/30/1999 |
| 199930023 | 1362.02-03 | Passive Investment Income | 07/30/1999 |
| 199930022 | 9100.22-00 | Other | 07/30/1999 |
| 199930022 | 1503.04-04 | Dual Resident Corporation | 07/30/1999 |
| 199930021 | 83.13-00 | Rabbi Trusts | 07/30/1999 |
| 199930021 | 671.02-00 | Persons Treated as Grantors | 07/30/1999 |
| 199930021 | 404.13-00 | Payments Benefitting Independent Contractors | 07/30/1999 |
| 199930021 | 451.14-04 | Compensation | 07/30/1999 |
| 199930021 | 404.11-00 | Year of Deduction | 07/30/1999 |
| 199930020 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 07/30/1999 |
| 199930019 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 07/30/1999 |
| 199930018 | 3231.01-00 | Employers v. Not Employers | 07/30/1999 |
| 199930017 | 168.20-00 | Classification of Property | 07/30/1999 |
| 199930017 | 446.04-17 | Change in Method of Accounting for Depreciation | 07/30/1999 |
| 199930016 | 174.00-00 | Research and Experimental Expenditures (Deductible v. Not Deductible) | 07/30/1999 |
| 199930015 | 104.01-00 | Health and Accident Insurance | 07/30/1999 |
