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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 201 - 225 of 77055
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 199904029 | 118.01-02 | Nonshareholder Contributions | 01/29/1999 |
| 199904007 | 1362.00-00 | Election by Small Business Corporation | 01/29/1999 |
| 199904004 | 149.02-01 | Exceptions | 01/29/1999 |
| 199904036 | 461.06-00 | Incurred Liabilities | 01/29/1999 |
| 199904005 | 1362.04-00 | Inadvertent Terminations | 01/29/1999 |
| 199904009 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/29/1999 |
| 199904021 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/29/1999 |
| 199904030 | 1362.00-00 | Election by Small Business Corporation | 01/29/1999 |
| 199904028 | 1362.02-03 | Passive Investment Income | 01/29/1999 |
| 199904009 | 468B.06-00 | Other Funds | 01/29/1999 |
| 199904021 | 7701.00-00 | Definitions | 01/29/1999 |
| 199904021 | 7701.02-00 | Partnerships v. Associations | 01/29/1999 |
| 199904003 | 1362.00-00 | Election by Small Business Corporation | 01/29/1999 |
| 199904037 | 4081.01-00 | Tax on Removal, Entry, or Sale | 01/29/1999 |
| 199904033 | 267.01-00 | Losses: Deduction Disallowed | 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 |
| 199904025 | 7704.03-00 | Qualifying Income | 01/29/1999 |
| 199904040 | 355.04-00 | Business Purpose | 01/29/1999 |
| 199904013 | 355.01-00 | Spin-Off | 01/29/1999 |
| 199904013 | 368.04-00 | Assets for Control of Transferee (Type "D") | 01/29/1999 |
| 199904001 | 2041.08-00 | Partial Release of Powers | 01/29/1999 |
| 199904001 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 01/29/1999 |
| 199904001 | 2601.03-01 | Irrevocable Trusts | 01/29/1999 |
