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 75201 - 75225 of 75388
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 199904005 | 1362.04-00 | Inadvertent Terminations | 01/29/1999 |
| 199904004 | 149.02-00 | Federally Guaranteed Bond Not Exempt | 01/29/1999 |
| 199904004 | 149.02-01 | Exceptions | 01/29/1999 |
| 199904003 | 1362.00-00 | Election by Small Business Corporation | 01/29/1999 |
| 199904002 | 468A.04-02 | Revised Schedules | 01/29/1999 |
| 199904001 | 2041.08-00 | Partial Release of Powers | 01/29/1999 |
| 199904001 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 01/29/1999 |
| 199904001 | 2601.03-01 | Irrevocable Trusts | 01/29/1999 |
| 199903052 | 414.07-00 | Governmental Plan | 01/22/1999 |
| 199903051 | 401.06-00 | Required Distributions | 01/22/1999 |
| 199903050 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 01/22/1999 |
| 199903049 | 1362.04-00 | Inadvertent Terminations | 01/22/1999 |
| 199903048 | 367.03-00 | Treatment of Transfers of Stock or Securities to Foreign Corporations | 01/22/1999 |
| 199903047 | 9100.09-00 | Section 442; Accounting Periods | 01/22/1999 |
| 199903046 | 9100.09-00 | Section 442; Accounting Periods | 01/22/1999 |
| 199903045 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 01/22/1999 |
| 199903045 | 2035.00-00 | Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death | 01/22/1999 |
| 199903045 | 2501.01-00 | Gift v. Not a Gift | 01/22/1999 |
| 199903045 | 2522.02-04 | Guaranteed Annuity and Unitrust Interests | 01/22/1999 |
| 199903045 | 2601.00-00 | Tax On Generation Skipping Transfers | 01/22/1999 |
| 199903044 | 1362.00-00 | Election by Small Business Corporation | 01/22/1999 |
| 199903043 | 1362.00-00 | Election by Small Business Corporation | 01/22/1999 |
| 199903042 | 355.01-01 | Split-Off | 01/22/1999 |
| 199903042 | 368.04-00 | Assets for Control of Transferee (Type "D") | 01/22/1999 |
| 199903041 | 1362.00-00 | Election by Small Business Corporation | 01/22/1999 |