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 75388
??? ???? | UILC | ?? | ??? |
---|---|---|---|
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 |
199901024 | 305.01-00 | Stock Dividends | 01/08/1999 |
199901024 | 306.01-00 | Section 306 Stock v. Not 306 Stock | 01/08/1999 |
199901023 | 664.00-00 | Charitable Remainder Trusts | 01/08/1999 |
199901023 | 691.00-00 | Recipients of Income in Respect of Decedents | 01/08/1999 |
199901022 | 1362.00-00 | Election by Small Business Corporation | 01/08/1999 |
199901021 | 2033.00-00 | Property in Which Decedent Had an Interest | 01/08/1999 |
199901021 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 01/08/1999 |
199901021 | 2037.00-00 | Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) | 01/08/1999 |
199901021 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 01/08/1999 |
199901021 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 01/08/1999 |
199901021 | 2601.00-00 | Tax On Generation Skipping Transfers | 01/08/1999 |
199901020 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/08/1999 |
199901019 | 1362.02-03 | Passive Investment Income | 01/08/1999 |
199901018 | 468B.06-00 | Other Funds | 01/08/1999 |
199901017 | 1362.04-00 | Inadvertent Terminations | 01/08/1999 |
199901016 | 468A.04-02 | Revised Schedules | 01/08/1999 |
199901015 | 468A.04-02 | Revised Schedules | 01/08/1999 |
199901014 | 457.01-00 | Year of Inclusion in Gross Income | 01/08/1999 |
199901014 | 457.07-01 | Separation from Service | 01/08/1999 |
199901013 | 83.01-00 | When Includible in Gross Income | 01/08/1999 |
199901013 | 402.02-00 | Non-Exempt Trust | 01/08/1999 |