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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 74401 - 74425 of 76592
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 199926043 | 42.14-01 | Correction of Administrative Errors and Omissions | 07/02/1999 |
| 199926042 | 174.05-02 | From Amortization to Current Deduction | 07/02/1999 |
| 199926041 | 2056.00-00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 07/02/1999 |
| 199926040 | 2601.00-00 | Tax On Generation Skipping Transfers | 07/02/1999 |
| 199926039 | 2601.00-00 | Tax On Generation Skipping Transfers | 07/02/1999 |
| 199926038 | 2601.00-00 | Tax On Generation Skipping Transfers | 07/02/1999 |
| 199926037 | 355.01-01 | Split-Off | 07/02/1999 |
| 199926037 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 07/02/1999 |
| 199926036 | 355.01-00 | Spin-Off | 07/02/1999 |
| 199926036 | 355.04-00 | Business Purpose | 07/02/1999 |
| 199926035 | 38.04-00 | Limitation Based on Amount of Tax | 07/02/1999 |
| 199926034 | 3121.01-19 | When Paid and Received | 07/02/1999 |
| 199926034 | 3121.01-21 | Supplemental Wages Paid by Third Party | 07/02/1999 |
| 199926033 | 831.00-00 | Tax On Insurance Companies Other Than Life Insurance Companies | 07/02/1999 |
| 199926032 | 704.01-04 | Section 704(c) Considerations | 07/02/1999 |
| 199926032 | 721.00-00 | Nonrecognition of Gain or Loss on Contributions | 07/02/1999 |
| 199926032 | 731.00-00 | Extent of Recognition of Gain or Loss on Distribution | 07/02/1999 |
| 199926031 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 07/02/1999 |
| 199926030 | 162.36-00 | Million Dollar Cap - Executive Employee Compensation | 07/02/1999 |
| 199926030 | 162.36-04 | Performance-Based Compensation | 07/02/1999 |
| 199926029 | 9100.09-00 | Section 442; Accounting Periods | 07/02/1999 |
| 199926029 | 444.03-00 | Procedural Requirements for Making Election | 07/02/1999 |
| 199926028 | 1362.00-00 | Election by Small Business Corporation | 07/02/1999 |
| 199926027 | 1362.02-03 | Passive Investment Income | 07/02/1999 |
| 199926026 | 355.03-00 | Active Business | 07/02/1999 |
