)
or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.
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.
- Enter a term in the Find box.
- Click the Search button.
Showing 73651 - 73675 of 76996
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 199941007 | 882.03-00 | Return Required | 10/15/1999 |
| 199941027 | 332.00-00 | Complete Liquidation of Subsidiaries | 10/15/1999 |
| 199941027 | 355.01-00 | Spin-Off | 10/15/1999 |
| 199941027 | 368.05-00 | Recapitalization (Type "E") | 10/15/1999 |
| 199941032 | 9100.22-00 | Other | 10/15/1999 |
| 199941032 | 1503.04-04 | Dual Resident Corporation | 10/15/1999 |
| 199941009 | 167.05-06 | Income Forecast Method - Section 167(g) | 10/15/1999 |
| 199941033 | 83.11-00 | Nonqualified Stock Options | 10/15/1999 |
| 199941021 | 419.00-00 | Treatment of Funded Welfare Benefit Plans | 10/15/1999 |
| 199941009 | 167.14-11 | Other Intangible Property | 10/15/1999 |
| 199941021 | 419A.00-00 | Qualified Asset Account; Limitations on Additions to Account (See Also 419.00-00|et. seq.) | 10/15/1999 |
| 199941021 | 4976.00-00 | Taxes with Respect to Funded Welfare Benefit Plans | 10/15/1999 |
| 199941021 | 4976.01-00 | Disqualified Benefits | 10/15/1999 |
| 199941054 | 404.04-00 | Non-Exempt Funds or Plans | 10/15/1999 |
| 199941015 | 108.03-01 | Partnership | 10/15/1999 |
| 199941015 | 6225.01-00 | Restriction on Assessment and Collection | 10/15/1999 |
| 199941015 | 6231.05-00 | Affected Item | 10/15/1999 |
| 199941049 | 9100.09-00 | Section 442; Accounting Periods | 10/15/1999 |
| 199941030 | 457.01-00 | Year of Inclusion in Gross Income | 10/15/1999 |
| 199941030 | 457.05-00 | Eligible Deferred Compensation Plan Defined | 10/15/1999 |
| 199941030 | 457.12-02 | Custodial Accounts and Contracts | 10/15/1999 |
| 199941031 | 3231.01-00 | Employers v. Not Employers | 10/15/1999 |
| 199941006 | 1031.02-00 | Like Kind Property | 10/15/1999 |
| 199941046 | 368.03-00 | Stock for Property (Type "C") | 10/15/1999 |
| 199941005 | 1031.02-00 | Like Kind Property | 10/15/1999 |
