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 72876 - 72900 of 76592
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 199945030 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 11/12/1999 |
| 199945029 | 338.01-02 | Time in which Election must be made | 11/12/1999 |
| 199945029 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 11/12/1999 |
| 199945028 | 6501.08-14 | Successive Waivers | 11/12/1999 |
| 199945027 | 1362.01-03 | Late Elections | 11/12/1999 |
| 199945026 | 1362.01-03 | Late Elections | 11/12/1999 |
| 199945025 | 1362.01-03 | Late Elections | 11/12/1999 |
| 199945024 | 1362.01-03 | Late Elections | 11/12/1999 |
| 199945023 | 6041.03-00 | Fixed or Determinable Gains, Profits, or Income | 11/12/1999 |
| 199945023 | 6045.00-00 | Returns of Brokers | 11/12/1999 |
| 199945023 | 6049.01-00 | Reportable Interest | 11/12/1999 |
| 199945022 | 2601.00-00 | Tax On Generation Skipping Transfers | 11/12/1999 |
| 199945022 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 11/12/1999 |
| 199945022 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 11/12/1999 |
| 199945022 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 11/12/1999 |
| 199945021 | 1361.00-00 | Definitions | 11/12/1999 |
| 199945021 | 1361.05-00 | Qualified Subchapter S Subsidiary | 11/12/1999 |
| 199945021 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/12/1999 |
| 199945020 | 851.01-00 | Election to be Regulated Investment Company | 11/12/1999 |
| 199945020 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/12/1999 |
| 199945019 | 1361.05-00 | Qualified Subchapter S Subsidiary | 11/12/1999 |
| 199945019 | 1362.00-00 | Election by Small Business Corporation | 11/12/1999 |
| 199945019 | 1362.01-03 | Late Elections | 11/12/1999 |
| 199945019 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/12/1999 |
| 199945018 | 1362.01-03 | Late Elections | 11/12/1999 |
