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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 51 - 75 of 77055
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 199901024 | 306.01-00 | Section 306 Stock v. Not 306 Stock | 01/08/1999 |
| 199901031 | 9100.09-00 | Section 442; Accounting Periods | 01/08/1999 |
| 199901013 | 83.01-00 | When Includible in Gross Income | 01/08/1999 |
| 199901013 | 402.02-00 | Non-Exempt Trust | 01/08/1999 |
| 199901013 | 404.00-00 | Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) | 01/08/1999 |
| 199901013 | 451.14-00 | Constructive Receipt | 01/08/1999 |
| 199901013 | 671.02-00 | Persons Treated as Grantors | 01/08/1999 |
| 199901013 | 677.00-00 | Income for Benefit of Grantor | 01/08/1999 |
| 199901015 | 468A.04-02 | Revised Schedules | 01/08/1999 |
| 199901004 | 195.00-00 | Start Up Expenditures | 01/08/1999 |
| 199901004 | 195.04-01 | Start-up Expenditures | 01/08/1999 |
| 199901003 | 1032.00-00 | Exchange of Stock for Property (Recognition v. Nonrecognition) | 01/08/1999 |
| 199901011 | 1362.00-00 | Election by Small Business Corporation | 01/08/1999 |
| 199901020 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/08/1999 |
| 199901023 | 664.00-00 | Charitable Remainder Trusts | 01/08/1999 |
| 199901008 | 483.00-00 | Interest on Certain Deferred Payments | 01/08/1999 |
| 199901023 | 691.00-00 | Recipients of Income in Respect of Decedents | 01/08/1999 |
| 199901008 | 1273.00-00 | Determination of Amount of Original Issue Discount | 01/08/1999 |
| 199901008 | 6041.00-00 | Information at Source | 01/08/1999 |
| 199901008 | 1272.00-00 | Current Inclusion in Income of Original Issue Discount | 01/08/1999 |
| 199901008 | 1274.00-00 | Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property | 01/08/1999 |
| 199901018 | 468B.06-00 | Other Funds | 01/08/1999 |
| 199902014 | 2056.07-00 | Qualified Terminable Interest Property | 01/15/1999 |
| 199902016 | 501.09-01 | Permissible Benefits | 01/15/1999 |
| 199902009 | 561.00-00 | Deduction v. Not a Deduction for Dividends Paid | 01/15/1999 |
