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 75251 - 75275 of 75388
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 199903025 | 2511.06-01 | Limited By Ascertainable Standard | 01/22/1999 |
| 199903025 | 2036.02-02 | Power in Decedent as Trustee | 01/22/1999 |
| 199903025 | 2036.08-03 | Stock Transferred--Rights Retained | 01/22/1999 |
| 199903024 | 831.03-00 | Whether Company Qualifies as Insurance Company | 01/22/1999 |
| 199903024 | 832.00-00 | Insurance Company Taxable Income | 01/22/1999 |
| 199903023 | 1362.04-00 | Inadvertent Terminations | 01/22/1999 |
| 199903022 | 1362.00-00 | Election by Small Business Corporation | 01/22/1999 |
| 199903021 | 1362.00-00 | Election by Small Business Corporation | 01/22/1999 |
| 199903020 | 101.01-02 | Transfer for Consideration | 01/22/1999 |
| 199903019 | 2518.00-00 | Disclaimers | 01/22/1999 |
| 199903019 | 2055.00-00 | Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) | 01/22/1999 |
| 199903018 | 1362.04-00 | Inadvertent Terminations | 01/22/1999 |
| 199903017 | 465.00-00 | Deductions Limited to Amount at Risk | 01/22/1999 |
| 199903017 | 752.00-00 | Treatment of Certain Liabilities | 01/22/1999 |
| 199903017 | 752.07-00 | Sharing Non-recourse Liabilities | 01/22/1999 |
| 199903016 | 1362.00-00 | Election by Small Business Corporation | 01/22/1999 |
| 199903015 | 2055.00-00 | Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) | 01/22/1999 |
| 199903014 | 355.01-01 | Split-Off | 01/22/1999 |
| 199903014 | 368.04-00 | Assets for Control of Transferee (Type "D") | 01/22/1999 |
| 199903013 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 01/22/1999 |
| 199903013 | 751.00-00 | Unrealized Receivables and Inventory Items | 01/22/1999 |
| 199903012 | 1362.00-00 | Election by Small Business Corporation | 01/22/1999 |
| 199903011 | 9100.22-00 | Other | 01/22/1999 |
| 199903011 | 1503.03-00 | Dual Resident Corporations (Repealed in 1976) | 01/22/1999 |
| 199903010 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 01/22/1999 |