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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 73626 - 73650 of 77055
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 199942013 | 2601.00-00 | Tax On Generation Skipping Transfers | 10/22/1999 |
| 199942018 | 302.03-00 | Complete Termination of Interest | 10/22/1999 |
| 199942018 | 302.05-00 | Constructive Ownership | 10/22/1999 |
| 199942018 | 302.05-01 | Waiver of Family Attribution by Individual | 10/22/1999 |
| 199942015 | 2032.00-00 | Alternate Valuation | 10/22/1999 |
| 199942005 | 809.04-00 | Average Equity Base | 10/22/1999 |
| 199942005 | 809.05-00 | Definitions and Special Rules | 10/22/1999 |
| 199941044 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 10/15/1999 |
| 199941018 | 1012.00-00 | Basis of Property--Costs | 10/15/1999 |
| 199941044 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 10/15/1999 |
| 199941044 | 355.01-00 | Spin-Off | 10/15/1999 |
| 199941044 | 367.00-00 | Foreign Corporations | 10/15/1999 |
| 199941044 | 368.04-00 | Assets for Control of Transferee (Type "D") | 10/15/1999 |
| 199941022 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 10/15/1999 |
| 199941012 | 29.03-00 | Definitions | 10/15/1999 |
| 199941001 | 453A.03-00 | Interest on Deferred Tax Liability | 10/15/1999 |
| 199941022 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 10/15/1999 |
| 199941039 | 6511.05-00 | Amended or Supplemental Claims | 10/15/1999 |
| 199941053 | 4941.04-00 | Definition of Self-Dealing | 10/15/1999 |
| 199941053 | 4945.04-00 | Definition of Taxable Expenditure | 10/15/1999 |
| 199941052 | 507.05-00 | Liability of Transferee Organizations | 10/15/1999 |
| 199941050 | 401.11-00 | Commencement of Benefits Under Qualified Trusts | 10/15/1999 |
| 199941013 | 2503.12-00 | Exclusion for Certain Transfers for Educational Expenses or Medical Expenses | 10/15/1999 |
| 199941003 | 9114.03-42 | United Kingdom | 10/15/1999 |
| 199941052 | 4940.02-00 | Computation of Net Investment Income | 10/15/1999 |
