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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 74901 - 74925 of 76949
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 199925003 | 6511.03-02 | Carrybacks: Net Operating Loss and Capital Loss | 06/25/1999 |
| 199925002 | 460.05-01 | Unique Items | 06/25/1999 |
| 199925001 | 4162.01-05 | Items of Terminal Tackle | 06/25/1999 |
| 199924071 | 172.07-00 | Deferred Statutory or Tort Liability Losses | 06/18/1999 |
| 199924070 | 9999.98-00 | Not Able to Identify Under Present List | 06/18/1999 |
| 199924069 | 4941.04-00 | Definition of Self-Dealing | 06/18/1999 |
| 199924068 | 174.05-02 | From Amortization to Current Deduction | 06/18/1999 |
| 199924067 | 401.29-00 | Cash or Deferred Arrangements | 06/18/1999 |
| 199924066 | 453.08-01 | Election After Revocation | 06/18/1999 |
| 199924065 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 06/18/1999 |
| 199924065 | 501.03-11 | Hospitals and Health Clinics (See Also 0501.06-03) | 06/18/1999 |
| 199924064 | 42.10-00 | Recapture of Credit | 06/18/1999 |
| 199924063 | 115.02-00 | Separate Entity v. Integral Part | 06/18/1999 |
| 199924063 | 115.06-00 | Income Accruing to the State | 06/18/1999 |
| 199924062 | 468A.04-02 | Revised Schedules | 06/18/1999 |
| 199924061 | 852.00-00 | Taxation of Regulated Investment Companies and Their Shareholders | 06/18/1999 |
| 199924061 | 852.10-00 | Taxable Income of a Regulated Investment Company | 06/18/1999 |
| 199924060 | 461.00-00 | General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | 06/18/1999 |
| 199924060 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 06/18/1999 |
| 199924060 | 263.00-00 | Capital Expenditures (Deductible v. Not Deductible) | 06/18/1999 |
| 199924059 | 501.19-00 | Organization of Past or Present Armed Forces Members | 06/18/1999 |
| 199924059 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 06/18/1999 |
| 199924059 | 170.09-03 | War Veterans, Etc. | 06/18/1999 |
| 199924058 | 501.19-00 | Organization of Past or Present Armed Forces Members | 06/18/1999 |
| 199924058 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 06/18/1999 |
