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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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Showing 73651 - 73675 of 76996
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 199941032 | 1503.04-04 | Dual Resident Corporation | 10/15/1999 |
| 199941027 | 301.00-00 | Distributions of Property | 10/15/1999 |
| 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 |
| 199941034 | 1362.04-00 | Inadvertent Terminations | 10/15/1999 |
| 199941010 | 6404.00-00 | Abatements | 10/15/1999 |
| 199941029 | 468.04-00 | Revocation of Election, Separate Reserves | 10/15/1999 |
| 199941029 | 468.03-00 | Allocation for Property where Election not in Effect | 10/15/1999 |
| 199941047 | 414.08-00 | Church Plan | 10/15/1999 |
| 199941035 | 1502.50-00 | Life and Non-Life | 10/15/1999 |
| 199941035 | 864.00-00 | Definitions | 10/15/1999 |
| 199941035 | 884.01-00 | Branch Profits Tax | 10/15/1999 |
| 199941037 | 9100.09-00 | Section 442; Accounting Periods | 10/15/1999 |
| 199941048 | 501.03-08 | Educational Organizations | 10/15/1999 |
| 199941048 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 10/15/1999 |
| 199941048 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 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 |
