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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 74951 - 74975 of 76592
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 199920027 | 118.03-00 | Contributions v. Sale of Services | 05/21/1999 |
| 199920026 | 338.01-02 | Time in which Election must be made | 05/21/1999 |
| 199920026 | 7701.02-00 | Partnerships v. Associations | 05/21/1999 |
| 199920026 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 05/21/1999 |
| 199920025 | 1362.00-00 | Election by Small Business Corporation | 05/21/1999 |
| 199920024 | 355.04-00 | Business Purpose | 05/21/1999 |
| 199920023 | 7701.00-00 | Definitions | 05/21/1999 |
| 199920022 | 1362.00-00 | Election by Small Business Corporation | 05/21/1999 |
| 199920021 | 1362.00-00 | Election by Small Business Corporation | 05/21/1999 |
| 199920020 | 1502.20-00 | Loss Disallowance Rule | 05/21/1999 |
| 199920020 | 9100.28-00 | Regulation Section 1.1502-20; Loss Disallowance Rule | 05/21/1999 |
| 199920019 | 923.00-00 | Exempt Foreign Trade Income | 05/21/1999 |
| 199920019 | 924.00-00 | Foreign Trading Gross Receipts | 05/21/1999 |
| 199920018 | 1362.00-00 | Election by Small Business Corporation | 05/21/1999 |
| 199920017 | 355.01-00 | Spin-Off | 05/21/1999 |
| 199920017 | 368.04-00 | Assets for Control of Transferee (Type "D") | 05/21/1999 |
| 199920017 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 05/21/1999 |
| 199920016 | 2519.00-00 | Disposition of Certain Life Estates | 05/21/1999 |
| 199920016 | 2056.07-00 | Qualified Terminable Interest Property | 05/21/1999 |
| 199920015 | 1362.04-00 | Inadvertent Terminations | 05/21/1999 |
| 199920014 | 931.00-00 | Income From Sources Within Guam, American Samoa or the Northern Mariana Islands | 05/21/1999 |
| 199920013 | 931.00-00 | Income From Sources Within Guam, American Samoa or the Northern Mariana Islands | 05/21/1999 |
| 199920012 | 61.43-01 | Lease of Property | 05/21/1999 |
| 199920012 | 61.50-00 | Leveraged Leasing | 05/21/1999 |
| 199920012 | 161.00-00 | Allowance of Deductions (Deductible v. Not Deductible) | 05/21/1999 |
