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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 74101 - 74125 of 77358
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 199940010 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 10/08/1999 |
| 199940009 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 10/08/1999 |
| 199940009 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 10/08/1999 |
| 199940008 | 1362.00-00 | Election by Small Business Corporation | 10/08/1999 |
| 199940007 | 263.21-00 | Interest and Carrying Costs - Straddles | 10/08/1999 |
| 199940007 | 385.03-00 | New Financial Products | 10/08/1999 |
| 199940007 | 385.03-02 | Debt v. Equity Issues | 10/08/1999 |
| 199940007 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 10/08/1999 |
| 199940007 | 1092.00-00 | Straddles | 10/08/1999 |
| 199940006 | 3508.01-02 | Direct Seller | 10/08/1999 |
| 199940005 | 3508.01-02 | Direct Seller | 10/08/1999 |
| 199940004 | 3121.01-12 | Payment Under Employers' Plans for Retirement, Disability, Death, etc. | 10/08/1999 |
| 199940003 | 301.00-00 | Distributions of Property | 10/08/1999 |
| 199940003 | 332.00-00 | Complete Liquidation of Subsidiaries | 10/08/1999 |
| 199940003 | 355.01-00 | Spin-Off | 10/08/1999 |
| 199940003 | 368.05-00 | Recapitalization (Type "E") | 10/08/1999 |
| 199940002 | 62.02.00 | PENALITES: Bankruptcy Act proceedings | 10/08/1999 |
| 199940002 | 3121.01-00 | Wages | 10/08/1999 |
| 199940001 | 4051.03-00 | Separate Purchase of Vehicle and Parts or Accessories | 10/08/1999 |
| 199939049 | 4941.04-00 | Definition of Self-Dealing | 10/01/1999 |
| 199939049 | 4945.04-00 | Definition of Taxable Expenditure | 10/01/1999 |
| 199939048 | 402.07-00 | Unrealized Appreciation of Employer's Securities | 10/01/1999 |
| 199939047 | 401.29-00 | Cash or Deferred Arrangements | 10/01/1999 |
| 199939046 | 4941.04-00 | Definition of Self-Dealing | 10/01/1999 |
| 199939046 | 4943.04-03 | Business Enterprise | 10/01/1999 |
