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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 75026 - 75050 of 76949
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 199923038 | 1362.01-03 | Late Elections | 06/11/1999 |
| 199923037 | 9100.09-00 | Section 442; Accounting Periods | 06/11/1999 |
| 199923036 | 1362.00-00 | Election by Small Business Corporation | 06/11/1999 |
| 199923035 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 06/11/1999 |
| 199923034 | 9100.09-00 | Section 442; Accounting Periods | 06/11/1999 |
| 199923033 | 1362.01-03 | Late Elections | 06/11/1999 |
| 199923032 | 356.00-00 | Receipt of Additional Consideration--Boot (Gain Recognized v. Not Recognized) | 06/11/1999 |
| 199923032 | 368.04-00 | Assets for Control of Transferee (Type "D") | 06/11/1999 |
| 199923031 | 1362.01-03 | Late Elections | 06/11/1999 |
| 199923030 | 1362.02-03 | Passive Investment Income | 06/11/1999 |
| 199923029 | 115.02-00 | Separate Entity v. Integral Part | 06/11/1999 |
| 199923028 | 2041.01-00 | Pre-1942 Powers | 06/11/1999 |
| 199923028 | 2601.00-00 | Tax On Generation Skipping Transfers | 06/11/1999 |
| 199923027 | 332.00-00 | Complete Liquidation of Subsidiaries | 06/11/1999 |
| 199923027 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 06/11/1999 |
| 199923027 | 355.01-00 | Spin-Off | 06/11/1999 |
| 199923027 | 355.04-00 | Business Purpose | 06/11/1999 |
| 199923027 | 368.04-00 | Assets for Control of Transferee (Type "D") | 06/11/1999 |
| 199923026 | 3231.01-00 | Employers v. Not Employers | 06/11/1999 |
| 199923025 | 3231.01-00 | Employers v. Not Employers | 06/11/1999 |
| 199923024 | 1362.00-00 | Election by Small Business Corporation | 06/11/1999 |
| 199923023 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 06/11/1999 |
| 199923023 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 06/11/1999 |
| 199923022 | 4051.00-00 | Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) | 06/11/1999 |
| 199923021 | 6405.00-00 | Reports of Refunds and Credits | 06/11/1999 |
