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 201 - 225 of 73634Find Help Find Show per page 2550100200 SearchClear Number UILC Subject Release Date 199904014 163.08-00 Registration-required Obligations 01/29/1999 199904014 4701.01-00 Registration-Required Obligation 01/29/1999 199904015 381.04-03 Change With Consent of Commissioner 01/29/1999 199904015 446.09-00 Method of Accounting; Banks and Financial Institutions; Bad Debts 01/29/1999 199904016 338.01-02 Time in which Election must be made 01/29/1999 199904016 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 01/29/1999 199904017 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/29/1999 199904018 9100.00-00 Extension of Time for Making Certain Elections 01/29/1999 199904018 7701.00-00 Definitions 01/29/1999 199904018 7701.02-00 Partnerships v. Associations 01/29/1999 199904019 856.04-00 Rents From Real Property 01/29/1999 199904020 9100.00-00 Extension of Time for Making Certain Elections 01/29/1999 199904020 7701.00-00 Definitions 01/29/1999 199904020 7701.02-00 Partnerships v. Associations 01/29/1999 199904021 9100.00-00 Extension of Time for Making Certain Elections 01/29/1999 199904021 7701.00-00 Definitions 01/29/1999 199904021 7701.02-00 Partnerships v. Associations 01/29/1999 199904022 9100.00-00 Extension of Time for Making Certain Elections 01/29/1999 199904022 7701.00-00 Definitions 01/29/1999 199904022 7701.02-00 Partnerships v. Associations 01/29/1999 199904023 2056A.00-00 Qualified Domestic Trusts (Deductible v. Not Deductible) 01/29/1999 199904024 1362.00-00 Election by Small Business Corporation 01/29/1999 199904025 7704.03-00 Qualifying Income 01/29/1999 199904026 4251.00-00 Communications Tax (Taxable v. Not Taxable) 01/29/1999 199904027 29.01-00 Allowance of Credit 01/29/1999 Pagination First page « First Previous page Previous … Page 5 Page 6 Page 7 Page 8 Current page 9 Page 10 Page 11 Page 12 Page 13 … Next page Next Last page Last »
