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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 77055
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 199941052 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 10/15/1999 |
| 199941052 | 4945.04-06 | Expenditure Responsibility | 10/15/1999 |
| 199941004 | 9114.03-42 | United Kingdom | 10/15/1999 |
| 199941040 | 09.08.00-00 | BANKRUPTCY CODE CASES: Automatic stay (Sec. 362) | 10/15/1999 |
| 199941023 | 368.14-00 | Transfer by Corporation in Title 11 Case (Type "G") | 10/15/1999 |
| 199941023 | 381.00-00 | Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) | 10/15/1999 |
| 199941023 | 403.00-00 | Taxation of Employee Annuities (Taxable v. Not Taxable) | 10/15/1999 |
| 199941023 | 807.00-00 | Rules for Certain Reserves | 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 |
| 199941025 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 10/15/1999 |
| 199941025 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 10/15/1999 |
| 199941051 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 10/15/1999 |
| 199941042 | 332.00-00 | Complete Liquidation of Subsidiaries | 10/15/1999 |
| 199941028 | 301.00-00 | Distributions of Property | 10/15/1999 |
| 199941038 | 6103.11-00 | Disclosure for Tax Administration Purpose | 10/15/1999 |
| 199941051 | 501.03-11 | Hospitals and Health Clinics (See Also 0501.06-03) | 10/15/1999 |
| 199941051 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 10/15/1999 |
| 199941042 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 10/15/1999 |
| 199941042 | 368.04-00 | Assets for Control of Transferee (Type "D") | 10/15/1999 |
| 199941042 | 7701.00-00 | Definitions | 10/15/1999 |
| 199941028 | 332.00-00 | Complete Liquidation of Subsidiaries | 10/15/1999 |
| 199941028 | 355.01-00 | Spin-Off | 10/15/1999 |
| 199941028 | 368.05-00 | Recapitalization (Type "E") | 10/15/1999 |
