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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.
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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 76151 - 76175 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 199909030 | 338.01-02 | Time in which Election must be made | 03/05/1999 |
| 199909030 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 03/05/1999 |
| 199909029 | 355.01-00 | Spin-Off | 03/05/1999 |
| 199909028 | 1362.02-03 | Passive Investment Income | 03/05/1999 |
| 199909027 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 03/05/1999 |
| 199909027 | 355.01-00 | Spin-Off | 03/05/1999 |
| 199909026 | 1362.00-00 | Election by Small Business Corporation | 03/05/1999 |
| 199909026 | 1362.04-00 | Inadvertent Terminations | 03/05/1999 |
| 199909025 | 704.01-04 | Section 704(c) Considerations | 03/05/1999 |
| 199909024 | 468A.04-02 | Revised Schedules | 03/05/1999 |
| 199909023 | 1362.04-00 | Inadvertent Terminations | 03/05/1999 |
| 199909022 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/05/1999 |
| 199909022 | 7701.00-00 | Definitions | 03/05/1999 |
| 199909021 | 172.07-00 | Deferred Statutory or Tort Liability Losses | 03/05/1999 |
| 199909020 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 03/05/1999 |
| 199909019 | 1362.00-00 | Election by Small Business Corporation | 03/05/1999 |
| 199909018 | 482.08-00 | Interest | 03/05/1999 |
| 199909018 | 482.08-04 | Loan v. Capital Contribution | 03/05/1999 |
| 199909017 | 1362.00-00 | Election by Small Business Corporation | 03/05/1999 |
| 199909016 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 03/05/1999 |
| 199909016 | 2036.11-00 | Transfer v. Not a Transfer | 03/05/1999 |
| 199909016 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 03/05/1999 |
| 199909016 | 2601.04-01 | Wills or Revocable Trusts Executed Before October 22, 1986 | 03/05/1999 |
| 199909015 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 03/05/1999 |
| 199909015 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 03/05/1999 |
