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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 74701 - 74725 of 76949
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 199927028 | 9100.09-00 | Section 442; Accounting Periods | 07/09/1999 |
| 199927027 | 9100.09-00 | Section 442; Accounting Periods | 07/09/1999 |
| 199927026 | 1362.01-03 | Late Elections | 07/09/1999 |
| 199927025 | 1362.01-03 | Late Elections | 07/09/1999 |
| 199927024 | 174.00-00 | Research and Experimental Expenditures (Deductible v. Not Deductible) | 07/09/1999 |
| 199927023 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/09/1999 |
| 199927023 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 07/09/1999 |
| 199927023 | 2642.00-00 | Inclusion Ratio | 07/09/1999 |
| 199927023 | 2652.01-02 | Special Election for QTIP | 07/09/1999 |
| 199927023 | 2654.00-00 | Special Rules | 07/09/1999 |
| 199927022 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 07/09/1999 |
| 199927021 | 856.01-00 | Income Requirements | 07/09/1999 |
| 199927020 | 1362.01-03 | Late Elections | 07/09/1999 |
| 199927019 | 1362.00-00 | Election by Small Business Corporation | 07/09/1999 |
| 199927018 | 9100.09-00 | Section 442; Accounting Periods | 07/09/1999 |
| 199927017 | 1362.01-03 | Late Elections | 07/09/1999 |
| 199927016 | 1362.01-03 | Late Elections | 07/09/1999 |
| 199927015 | 1362.01-03 | Late Elections | 07/09/1999 |
| 199927014 | 170.14-00 | Qualified Conservation Contribution | 07/09/1999 |
| 199927013 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 07/09/1999 |
| 199927012 | 172.07-00 | Deferred Statutory or Tort Liability Losses | 07/09/1999 |
| 199927011 | 1362.04-00 | Inadvertent Terminations | 07/09/1999 |
| 199927010 | 642.03-00 | Charitable Deduction | 07/09/1999 |
| 199927010 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 07/09/1999 |
| 199927010 | 2522.02-04 | Guaranteed Annuity and Unitrust Interests | 07/09/1999 |
