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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 75651 - 75675 of 76949
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 199916033 | 337.00-00 | Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) | 04/23/1999 |
| 199916032 | 1362.01-02 | Election After Termination | 04/23/1999 |
| 199916031 | 9100.09-00 | Section 442; Accounting Periods | 04/23/1999 |
| 199916030 | 2702.02-02 | Personal Residence in Trust | 04/23/1999 |
| 199916029 | 1362.01-03 | Late Elections | 04/23/1999 |
| 199916028 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 04/23/1999 |
| 199916028 | 368.13-00 | Transactions Involving Two or More Investment Companies | 04/23/1999 |
| 199916027 | 1362.00-00 | Election by Small Business Corporation | 04/23/1999 |
| 199916026 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/23/1999 |
| 199916026 | 2652.01-02 | Special Election for QTIP | 04/23/1999 |
| 199916025 | 704.00-00 | Partner's Distributive Share | 04/23/1999 |
| 199916025 | 2036.01-00 | Retention of Possession or Enjoyment of Right to Income From Property | 04/23/1999 |
| 199916025 | 2036.08-02 | Retention of Right in Property for Life | 04/23/1999 |
| 199916025 | 2036.23-00 | Amount Included | 04/23/1999 |
| 199916025 | 2056.07-03 | Qualifying Interest | 04/23/1999 |
| 199916025 | 2207A.02-00 | Recovery With Respect to Gift Tax | 04/23/1999 |
| 199916025 | 2511.01-00 | Donative Intent | 04/23/1999 |
| 199916025 | 2512.00-00 | Valuation of Gifts | 04/23/1999 |
| 199916025 | 2519.00-00 | Disposition of Certain Life Estates | 04/23/1999 |
| 199916025 | 6324.01-00 | Estate Tax Liens | 04/23/1999 |
| 199916025 | 6324.02-00 | Gift Tax Liens | 04/23/1999 |
| 199916025 | 6901.02-00 | Liability | 04/23/1999 |
| 199916025 | 6902.01-00 | Burden of Proof | 04/23/1999 |
| 199916024 | 1362.00-00 | Election by Small Business Corporation | 04/23/1999 |
| 199916023 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 04/23/1999 |
