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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 251 - 275 of 77150
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 199905003 | 451.14-04 | Compensation | 02/05/1999 |
| 199905005 | 871.00-00 | Tax on Nonresident Alien Individuals | 02/05/1999 |
| 199905005 | 1441.00-00 | Withholding of Tax on Nonresident Aliens (Required v. Not Required) | 02/05/1999 |
| 199905005 | 1463.00-00 | Tax Paid by Recipient of Income | 02/05/1999 |
| 199905005 | 6651.00-00 | Failure to File Tax Returns or Pay Tax (Addition v. No Addition to Tax) | 02/05/1999 |
| 199905005 | 6656.00-00 | Failure to Make Deposit of Taxes (Penalty v. No Penalty) | 02/05/1999 |
| 199905006 | 1362.00-00 | Election by Small Business Corporation | 02/05/1999 |
| 199905007 | 301.00-00 | Distributions of Property | 02/05/1999 |
| 199905008 | 357.01-00 | Tax Avoidance Purpose v. No Avoidance Purpose | 02/05/1999 |
| 199905009 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/05/1999 |
| 199905009 | 2632.01-00 | Time and Manner of Allocation | 02/05/1999 |
| 199905010 | 101.00-00 | Certain Death Benefits (Excluded v. Not Excluded From Gross Income) | 02/05/1999 |
| 199905010 | 2035.00-00 | Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death | 02/05/1999 |
| 199905010 | 2503.03-01 | Unrestricted Right to Immediate Use, Possession, or Enjoyment of Property | 02/05/1999 |
| 199905011 | 1361.03-02 | Qualified Subchapter S Trusts | 02/05/1999 |
| 199905012 | 280G.01-00 | Definitions | 02/05/1999 |
| 199905013 | 1362.00-00 | Election by Small Business Corporation | 02/05/1999 |
| 199905014 | 936.03-05 | Profit Split Election | 02/05/1999 |
| 199905015 | 72.21-00 | Annuity Contracts Not Held By Natural Persons | 02/05/1999 |
| 199905016 | 1362.00-00 | Election by Small Business Corporation | 02/05/1999 |
| 199905017 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 02/05/1999 |
| 199905018 | 848.00-00 | Capitalization of Policy Acquisition Expenses | 02/05/1999 |
| 199905020 | 9999.98-00 | Not Able to Identify Under Present List | 02/05/1999 |
| 199905021 | 6103.00-00 | Confidentiality and Disclosure of Returns and Return Information | 02/05/1999 |
| 199905022 | 507.00-00 | Termination of Private Foundation Status | 02/05/1999 |
