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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Showing 75126 - 75150 of 75388
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 199905010 | 2035.00-00 | Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death | 02/05/1999 |
| 199905010 | 2503.03-01 | Unrestricted Right to Immediate Use, Possession, or Enjoyment of Property | 02/05/1999 |
| 199905009 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/05/1999 |
| 199905009 | 2632.01-00 | Time and Manner of Allocation | 02/05/1999 |
| 199905008 | 357.01-00 | Tax Avoidance Purpose v. No Avoidance Purpose | 02/05/1999 |
| 199905007 | 301.00-00 | Distributions of Property | 02/05/1999 |
| 199905006 | 1362.00-00 | Election by Small Business Corporation | 02/05/1999 |
| 199905005 | 871.00-00 | Tax on Nonresident Alien Individuals | 02/05/1999 |
| 199905005 | 1441.00-00 | Withholding of Tax on Nonresident Aliens (Required v. Not Required) | 02/05/1999 |
| 199905005 | 1463.00-00 | Tax Paid by Recipient of Income | 02/05/1999 |
| 199905005 | 6651.00-00 | Failure to ob体育 Tax Returns or Pay Tax (Addition v. No Addition to Tax) | 02/05/1999 |
| 199905005 | 6656.00-00 | Failure to Make Deposit of Taxes (Penalty v. No Penalty) | 02/05/1999 |
| 199905003 | 83.12-00 | Property | 02/05/1999 |
| 199905003 | 403.02-00 | Nonqualified Annuities | 02/05/1999 |
| 199905003 | 451.14-04 | Compensation | 02/05/1999 |
| 199905002 | 988.02-05 | Currency Swaps | 02/05/1999 |
| 199905002 | 988.05-00 | Hedging Transactions | 02/05/1999 |
| 199905002 | 1092.06-01 | Offsetting Positions | 02/05/1999 |
| 199905001 | 6224.01-04 | Ancillary Consistent Agreements | 02/05/1999 |
| 199904042 | 9100.09-00 | Section 442; Accounting Periods | 01/29/1999 |
| 199904041 | 414.08-00 | Church Plan | 01/29/1999 |
| 199904040 | 355.04-00 | Business Purpose | 01/29/1999 |
| 199904039 | 83.08-00 | Deduction by Employer | 01/29/1999 |
| 199904039 | 404.10-00 | Deferred Compensation | 01/29/1999 |
| 199904039 | 1032.00-00 | Exchange of Stock for Property (Recognition v. Nonrecognition) | 01/29/1999 |