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 75626 - 75650 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 199915027 | 367.10-04 | Distribution of Stock Described in Section 355 | 04/16/1999 |
| 199915026 | 355.01-00 | Spin-Off | 04/16/1999 |
| 199915026 | 368.04-00 | Assets for Control of Transferee (Type "D") | 04/16/1999 |
| 199915025 | 801.00-00 | Tax Imposed | 04/16/1999 |
| 199915025 | 803.00-00 | Life Insurance Gross Income | 04/16/1999 |
| 199915023 | 42.14-00 | Secretary's Authority to Provide Regulations | 04/16/1999 |
| 199915022 | 42.14-00 | Secretary's Authority to Provide Regulations | 04/16/1999 |
| 199915021 | 280G.01-00 | Definitions | 04/16/1999 |
| 199915021 | 4999.00-00 | Golden Parachute Payments | 04/16/1999 |
| 199915020 | 1362.00-00 | Election by Small Business Corporation | 04/16/1999 |
| 199915019 | 1362.00-00 | Election by Small Business Corporation | 04/16/1999 |
| 199915018 | 355.01-00 | Spin-Off | 04/16/1999 |
| 199915017 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/16/1999 |
| 199915016 | 1362.00-00 | Election by Small Business Corporation | 04/16/1999 |
| 199915015 | 2056.00-00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 04/16/1999 |
| 199915014 | 9114.03-09 | Denmark | 04/16/1999 |
| 199915013 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 04/16/1999 |
| 199915012 | 1221.00-00 | Capital Asset v. Not a Capital Asset | 04/16/1999 |
| 199915012 | 1221.12-02 | Business Hedges | 04/16/1999 |
| 199915011 | 471.03-02 | Discounts | 04/16/1999 |
| 199915011 | 61.00-00 | Gross Income v. Not Gross Income | 04/16/1999 |
| 199915011 | 446.04-00 | Change of Methods (Permissible v. Not Permissible) | 04/16/1999 |
| 199915010 | 707.03-00 | Guaranteed Payments | 04/16/1999 |
| 199915009 | 1012.13-00 | Stock | 04/16/1999 |
| 199915008 | 6013.04-00 | Joint and Several Liability | 04/16/1999 |
