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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 72726 - 72750 of 76592
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 199947030 | 985.01-00 | Functional Currency of a QBU | 11/26/1999 |
| 199947029 | 6041.08-00 | Payments By United States Or A State | 11/26/1999 |
| 199947029 | 6045.03-00 | Real Estate Transactions | 11/26/1999 |
| 199947028 | 863.00-00 | Items Not Specified in Sections 861 or 862 | 11/26/1999 |
| 199947027 | 9114.02-12 | Royalties | 11/26/1999 |
| 199947026 | 168.31-02 | Definitions and Special Rules | 11/26/1999 |
| 199947025 | 1362.04-00 | Inadvertent Terminations | 11/26/1999 |
| 199947024 | 355.01-00 | Spin-Off | 11/26/1999 |
| 199947023 | 9100.18-00 | Section 927; FSC Election | 11/26/1999 |
| 199947022 | 642.03-00 | Charitable Deduction | 11/26/1999 |
| 199947022 | 2055.12-07 | Guaranteed Annuity Lead Interest | 11/26/1999 |
| 199947022 | 2518.01-00 | Requirements for a Qualified Disclaimer | 11/26/1999 |
| 199947021 | 9100.09-00 | Section 442; Accounting Periods | 11/26/1999 |
| 199947020 | 355.01-00 | Spin-Off | 11/26/1999 |
| 199947020 | 368.04-00 | Assets for Control of Transferee (Type "D") | 11/26/1999 |
| 199947019 | 355.01-00 | Spin-Off | 11/26/1999 |
| 199947019 | 355.04-00 | Business Purpose | 11/26/1999 |
| 199947018 | 9100.09-00 | Section 442; Accounting Periods | 11/26/1999 |
| 199947017 | 9100.09-00 | Section 442; Accounting Periods | 11/26/1999 |
| 199947016 | 9100.09-00 | Section 442; Accounting Periods | 11/26/1999 |
| 199947015 | 9100.09-00 | Section 442; Accounting Periods | 11/26/1999 |
| 199947014 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 11/26/1999 |
| 199947014 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 11/26/1999 |
| 199947013 | 9100.22-00 | Other | 11/26/1999 |
| 199947013 | 1503.04-04 | Dual Resident Corporation | 11/26/1999 |
