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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 74851 - 74875 of 76949
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 199925040 | 6503.00-00 | Suspension of Running of Period of Limitation (Suspended v. Not Suspended) | 06/25/1999 |
| 199925039 | 267.03-02 | Controlled Corporations | 06/25/1999 |
| 199925038 | 1362.01-03 | Late Elections | 06/25/1999 |
| 199925037 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 06/25/1999 |
| 199925037 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 06/25/1999 |
| 199925036 | 9100.09-00 | Section 442; Accounting Periods | 06/25/1999 |
| 199925035 | 9100.18-00 | Section 927; FSC Election | 06/25/1999 |
| 199925034 | 9100.09-00 | Section 442; Accounting Periods | 06/25/1999 |
| 199925033 | 691.00-00 | Recipients of Income in Respect of Decedents | 06/25/1999 |
| 199925032 | 174.00-00 | Research and Experimental Expenditures (Deductible v. Not Deductible) | 06/25/1999 |
| 199925031 | 2601.00-00 | Tax On Generation Skipping Transfers | 06/25/1999 |
| 199925030 | 2601.00-00 | Tax On Generation Skipping Transfers | 06/25/1999 |
| 199925029 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 06/25/1999 |
| 199925029 | 170.11-00 | Ordinary Income and Capital Gain Property | 06/25/1999 |
| 199925029 | 170.11-05 | Qualified Appreciated Stock | 06/25/1999 |
| 199925028 | 2601.00-00 | Tax On Generation Skipping Transfers | 06/25/1999 |
| 199925028 | 2654.00-00 | Special Rules | 06/25/1999 |
| 199925027 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 06/25/1999 |
| 199925027 | 2702.00-00 | Special Valuation Rules for Transfers in Trust | 06/25/1999 |
| 199925026 | 1362.00-00 | Election by Small Business Corporation | 06/25/1999 |
| 199925025 | 2601.00-00 | Tax On Generation Skipping Transfers | 06/25/1999 |
| 199925024 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 06/25/1999 |
| 199925023 | 1362.04-00 | Inadvertent Terminations | 06/25/1999 |
| 199925022 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 06/25/1999 |
| 199925021 | 1362.00-00 | Election by Small Business Corporation | 06/25/1999 |
