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 75126 - 75133 of 75133
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 199901012 | 1362.00-00 | Election by Small Business Corporation | 01/08/1999 |
| 199901007 | 83.01-00 | When Includible in Gross Income | 01/08/1999 |
| 199901007 | 402.02-00 | Non-Exempt Trust | 01/08/1999 |
| 199901007 | 404.00-00 | Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) | 01/08/1999 |
| 199901007 | 451.14-00 | Constructive Receipt | 01/08/1999 |
| 199901007 | 671.02-00 | Persons Treated as Grantors | 01/08/1999 |
| 199901007 | 677.00-00 | Income for Benefit of Grantor | 01/08/1999 |
| 199901035 | 1362.00-00 | Election by Small Business Corporation | 01/08/1999 |
