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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 74676 - 74700 of 76949
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 199927042 | 141.01-05 | Business Use Defined | 07/09/1999 |
| 199927042 | 145.00-00 | Qualified 501(c)(3) Bonds | 07/09/1999 |
| 199927041 | 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.) | 07/09/1999 |
| 199927040 | 2055.12-00 | Charitable and Noncharitable Interest (Tax Reform Act of 1969) | 07/09/1999 |
| 199927039 | 61.43-01 | Lease of Property | 07/09/1999 |
| 199927038 | 6651.04-00 | Increase in Penalty for Failure to Pay Tax | 07/09/1999 |
| 199927038 | 6331.00-00 | Levy and Distraint | 07/09/1999 |
| 199927038 | 6331.18-04 | Notice and Demand | 07/09/1999 |
| 199927037 | 09.35.00-00 | BANKRUPTCY CODE CASES: Refunds | 07/09/1999 |
| 199927036 | 131.01-00 | Qualified Foster Care Payment Defined | 07/09/1999 |
| 199927036 | 131.01-01 | Qualified Foster Individual | 07/09/1999 |
| 199927035 | 9100.09-00 | Section 442; Accounting Periods | 07/09/1999 |
| 199927034 | 9100.09-00 | Section 442; Accounting Periods | 07/09/1999 |
| 199927033 | 9100.22-00 | Other | 07/09/1999 |
| 199927033 | 1503.04-04 | Dual Resident Corporation | 07/09/1999 |
| 199927032 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 07/09/1999 |
| 199927031 | 641.00-00 | Imposition of Tax | 07/09/1999 |
| 199927031 | 2055.00-00 | Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) | 07/09/1999 |
| 199927031 | 2611.00-00 | Generation Skipping Transfer Defined | 07/09/1999 |
| 199927031 | 2612.00-00 | Taxable Termination; Taxable Distribution; Direct Skip | 07/09/1999 |
| 199927031 | 2654.00-00 | Special Rules | 07/09/1999 |
| 199927030 | 2056.07-03 | Qualifying Interest | 07/09/1999 |
| 199927030 | 2613.00-00 | Skip Person and Non-Skip Person | 07/09/1999 |
| 199927030 | 2651.00-00 | Generation Assignment | 07/09/1999 |
| 199927029 | 1362.01-03 | Late Elections | 07/09/1999 |
