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.
View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.
IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.
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Afiche 72776 - 72800 of 76413
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 199944023 | 1362.00-00 | Election by Small Business Corporation | 11/05/1999 |
| 199944022 | 6041.01-00 | Persons Engaged in Trade or Business | 11/05/1999 |
| 199944021 | 61.00-00 | Gross Income v. Not Gross Income | 11/05/1999 |
| 199944020 | 72.21-00 | Annuity Contracts Not Held By Natural Persons | 11/05/1999 |
| 199944019 | 42.13-00 | Responsibilities of Housing Credit Agencies | 11/05/1999 |
| 199944017 | 4982.00-00 | Excise Tax on Undistributed Income of Regulated Investment Companies | 11/05/1999 |
| 199944016 | 708.03-00 | Division | 11/05/1999 |
| 199944015 | 1502.77-00 | Common Parent Agent for Subsidiaries | 11/05/1999 |
| 199944014 | 381.04-00 | Method of Accounting | 11/05/1999 |
| 199944014 | 481.00-00 | Adjustments Required by Changes in Method of Accounting | 11/05/1999 |
| 199944014 | 593.00-00 | Reserves for Losses on Loans--Mutual Savings Banks, etc. (Allowable v. Not Allowable) | 11/05/1999 |
| 199944013 | 162.04-04 | Legal Expenses | 11/05/1999 |
| 199944013 | 263.12-00 | Legal, Accounting, etc., Expenses | 11/05/1999 |
| 199944012 | 1362.00-00 | Election by Small Business Corporation | 11/05/1999 |
| 199944011 | 9999.98-00 | Not Able to Identify Under Present List | 11/05/1999 |
| 199944010 | 1362.01-03 | Late Elections | 11/05/1999 |
| 199944009 | 1042.02-00 | Requirements | 11/05/1999 |
| 199944008 | 263A.06-05 | Rules for Changing a Method of Accounting | 11/05/1999 |
| 199944008 | 472.01-00 | Election | 11/05/1999 |
| 199944008 | 9100.11-00 | Section 472; LIFO Election | 11/05/1999 |
| 199944007 | 446.21-00 | Notional Principal Contracts | 11/05/1999 |
| 199944007 | 475.00-00 | Mark to Market Accounting Method for Dealers in Securities | 11/05/1999 |
| 199944006 | 168.19-00 | Conventions | 11/05/1999 |
| 199944006 | 168.19-01 | Half-Year Convention | 11/05/1999 |
| 199944006 | 197.00-00 | Amortization of Goodwill & Certain Other Intangibles | 11/05/1999 |
