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.
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IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to such items cannot be used or cited as precedent.
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?? 75326 - 75350 of 75409
??? ??| ?? | UILC | ?? | ??? |
|---|---|---|---|
| 199902006 | 1362.00-00 | Election by Small Business Corporation | 01/15/1999 |
| 199902005 | 355.01-00 | Spin-Off | 01/15/1999 |
| 199902005 | 368.04-00 | Assets for Control of Transferee (Type "D") | 01/15/1999 |
| 199902004 | 368.06-00 | Change in Identity, etc. (Type "F") | 01/15/1999 |
| 199902003 | 1362.00-00 | Election by Small Business Corporation | 01/15/1999 |
| 199902002 | 83.01-00 | When Includible in Gross Income | 01/15/1999 |
| 199902002 | 401.29-00 | Cash or Deferred Arrangements | 01/15/1999 |
| 199902002 | 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.) | 01/15/1999 |
| 199902002 | 451.14-00 | Constructive Receipt | 01/15/1999 |
| 199902002 | 671.02-00 | Persons Treated as Grantors | 01/15/1999 |
| 199902002 | 677.00-00 | Income for Benefit of Grantor | 01/15/1999 |
| 199902001 | 302.04-00 | Redemption from Noncorporate Shareholder in Partial Liquidation | 01/15/1999 |
| 199901036 | 6225.01-00 | Restriction on Assessment and Collection | 01/08/1999 |
| 199901036 | 6231.14-00 | Regulations with Respect to Certain Special Enforcement Areas | 01/08/1999 |
| 199901035 | 1362.00-00 | Election by Small Business Corporation | 01/08/1999 |
| 199901034 | 9999.98-00 | Not Able to Identify Under Present List | 01/08/1999 |
| 199901033 | 414.08-00 | Church Plan | 01/08/1999 |
| 199901032 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 01/08/1999 |
| 199901031 | 9100.09-00 | Section 442; Accounting Periods | 01/08/1999 |
| 199901030 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 01/08/1999 |
| 199901029 | 408.03-00 | Rollover Contributions | 01/08/1999 |
| 199901028 | 721.00-00 | Nonrecognition of Gain or Loss on Contributions | 01/08/1999 |
| 199901027 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/08/1999 |
| 199901026 | 4251.00-00 | Communications Tax (Taxable v. Not Taxable) | 01/08/1999 |
| 199901025 | 9100.09-00 | Section 442; Accounting Periods | 01/08/1999 |