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 75276 - 75300 of 75388
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 199903009 | 1362.00-00 | Election by Small Business Corporation | 01/22/1999 |
| 199903008 | 1362.00-00 | Election by Small Business Corporation | 01/22/1999 |
| 199903007 | 1362.00-00 | Election by Small Business Corporation | 01/22/1999 |
| 199903006 | 1362.00-00 | Election by Small Business Corporation | 01/22/1999 |
| 199903005 | 42.10-00 | Recapture of Credit | 01/22/1999 |
| 199903004 | 42.14-00 | Secretary's Authority to Provide Regulations | 01/22/1999 |
| 199903003 | 1362.00-00 | Election by Small Business Corporation | 01/22/1999 |
| 199903002 | 1362.00-00 | Election by Small Business Corporation | 01/22/1999 |
| 199903001 | 2055.12-10 | Reformations of Nonqualifying Interests | 01/22/1999 |
| 199903001 | 664.03-01 | Charitable Remainder Annuity Trust | 01/22/1999 |
| 199902018 | 9999.98-00 | Not Able to Identify Under Present List | 01/15/1999 |
| 199902017 | 414.09-00 | Certain Employee Contributions | 01/15/1999 |
| 199902016 | 501.09-01 | Permissible Benefits | 01/15/1999 |
| 199902015 | 1362.00-00 | Election by Small Business Corporation | 01/15/1999 |
| 199902014 | 2056.07-00 | Qualified Terminable Interest Property | 01/15/1999 |
| 199902013 | 1502.20-00 | Loss Disallowance Rule | 01/15/1999 |
| 199902013 | 9100.21-00 | Section 6(c)(3) of PL 97-354; Qualified Oil Corporation | 01/15/1999 |
| 199902012 | 1362.00-00 | Election by Small Business Corporation | 01/15/1999 |
| 199902011 | 355.05-00 | Control | 01/15/1999 |
| 199902010 | 468A.04-02 | Revised Schedules | 01/15/1999 |
| 199902009 | 561.00-00 | Deduction v. Not a Deduction for Dividends Paid | 01/15/1999 |
| 199902009 | 562.02-00 | Distributions in Liquidation | 01/15/1999 |
| 199902009 | 852.01-00 | Investment Company Taxable Income | 01/15/1999 |
| 199902008 | 704.01-02 | Economic Effect | 01/15/1999 |
| 199902008 | 704.01-04 | Section 704(c) Considerations | 01/15/1999 |