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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 73501 - 73525 of 76592
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 199938007 | 367.30-00 | Transfers of Intangible Property to Foreign Corporations Under Section 367(d) | 09/24/1999 |
| 199938007 | 904.05-02 | Dispositions | 09/24/1999 |
| 199938007 | 904.05-04 | Overall Foreign Loss Accounts | 09/24/1999 |
| 199938006 | 6103.03-00 | Disclosure Pursuant to Taxpayer's Consent | 09/24/1999 |
| 199938005 | 2036.08-03 | Stock Transferred--Rights Retained | 09/24/1999 |
| 199938004 | 6402.00-00 | Authority to Make Credits or Refunds | 09/24/1999 |
| 199938003 | 446.01-00 | Clearly v. Not Clearly Reflecting Income | 09/24/1999 |
| 199938003 | 9999.97-00 | Substance v. Form Issues Not Contained in Present List | 09/24/1999 |
| 199938002 | 75.14.00-00 | SUMMONSES: Use of | 09/24/1999 |
| 199938001 | 49.04.00-00 | JUDGMENTS: Res judicata | 09/24/1999 |
| 199938001 | 51.06.00-00 | LIENS: Estate tax liens | 09/24/1999 |
| 199937056 | 412.06-00 | Minimum Funding Waiver | 09/17/1999 |
| 199937055 | 408.11-02 | Definitions | 09/17/1999 |
| 199937054 | 412.06-00 | Minimum Funding Waiver | 09/17/1999 |
| 199937053 | 507.00-00 | Termination of Private Foundation Status | 09/17/1999 |
| 199937053 | 509.00-00 | Private Foundation Defined | 09/17/1999 |
| 199937053 | 4940.00-00 | Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 09/17/1999 |
| 199937053 | 4941.04-00 | Definition of Self-Dealing | 09/17/1999 |
| 199937053 | 4942.03-05 | Qualifying Distribution | 09/17/1999 |
| 199937053 | 4944.00-00 | Excise Tax on "Jeopardizing" Investments | 09/17/1999 |
| 199937053 | 4945.04-06 | Expenditure Responsibility | 09/17/1999 |
| 199937053 | 6033.02-01 | Private Foundation | 09/17/1999 |
| 199937052 | 403.00-00 | Taxation of Employee Annuities (Taxable v. Not Taxable) | 09/17/1999 |
| 199937051 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 09/17/1999 |
| 199937050 | 1033.02-00 | Definition of Involuntary Conversion Events | 09/17/1999 |
