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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?ang hi?n th? 75176 - 75200 of 75409
°Õ¨¬³¾ Tr? Gi¨²p| S? | UILC | Ch? ?? | Ng¨¤y Ph¨¢t H¨¤nh |
|---|---|---|---|
| 199904035 | 471.09-00 | Items Includible v. Not Includible in Inventory | 01/29/1999 |
| 199904035 | 472.00-00 | Last-In, First-Out Inventories | 01/29/1999 |
| 199904034 | 144.01-10 | Manufacturing Facility | 01/29/1999 |
| 199904033 | 267.01-00 | Losses: Deduction Disallowed | 01/29/1999 |
| 199904032 | 6672.00-00 | Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax orSupply Information by DISC or FSC | 01/29/1999 |
| 199904031 | 451.19-00 | Accrual Method | 01/29/1999 |
| 199904030 | 1362.00-00 | Election by Small Business Corporation | 01/29/1999 |
| 199904029 | 118.01-02 | Nonshareholder Contributions | 01/29/1999 |
| 199904028 | 1362.02-03 | Passive Investment Income | 01/29/1999 |
| 199904027 | 29.01-00 | Allowance of Credit | 01/29/1999 |
| 199904026 | 4251.00-00 | Communications Tax (Taxable v. Not Taxable) | 01/29/1999 |
| 199904025 | 7704.03-00 | Qualifying Income | 01/29/1999 |
| 199904024 | 1362.00-00 | Election by Small Business Corporation | 01/29/1999 |
| 199904023 | 2056A.00-00 | Qualified Domestic Trusts (Deductible v. Not Deductible) | 01/29/1999 |
| 199904022 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/29/1999 |
| 199904022 | 7701.00-00 | Definitions | 01/29/1999 |
| 199904022 | 7701.02-00 | Partnerships v. Associations | 01/29/1999 |
| 199904021 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/29/1999 |
| 199904021 | 7701.00-00 | Definitions | 01/29/1999 |
| 199904021 | 7701.02-00 | Partnerships v. Associations | 01/29/1999 |
| 199904020 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/29/1999 |
| 199904020 | 7701.00-00 | Definitions | 01/29/1999 |
| 199904020 | 7701.02-00 | Partnerships v. Associations | 01/29/1999 |
| 199904019 | 856.04-00 | Rents From Real Property | 01/29/1999 |
| 199904018 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/29/1999 |