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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 72951 - 72975 of 76413
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 199942023 | 216.00-00 | Deduction Of Taxes, Interest, And Business Depreciation By Cooperative Housing Corporation Tenant-Stockholder | 10/22/1999 |
| 199942022 | 216.00-00 | Deduction Of Taxes, Interest, And Business Depreciation By Cooperative Housing Corporation Tenant-Stockholder | 10/22/1999 |
| 199942021 | 1362.01-03 | Late Elections | 10/22/1999 |
| 199942020 | 61.00-00 | Gross Income v. Not Gross Income | 10/22/1999 |
| 199942020 | 61.03-00 | Loan or Mortgage v. Sale | 10/22/1999 |
| 199942020 | 61.43-00 | Form v. Substance | 10/22/1999 |
| 199942020 | 451.01-00 | Annual Theory | 10/22/1999 |
| 199942019 | 61.00-00 | Gross Income v. Not Gross Income | 10/22/1999 |
| 199942019 | 61.03-00 | Loan or Mortgage v. Sale | 10/22/1999 |
| 199942019 | 61.43-00 | Form v. Substance | 10/22/1999 |
| 199942019 | 451.01-00 | Annual Theory | 10/22/1999 |
| 199942018 | 302.00-00 | Distributions in Redemption of Stock | 10/22/1999 |
| 199942018 | 302.03-00 | Complete Termination of Interest | 10/22/1999 |
| 199942018 | 302.05-00 | Constructive Ownership | 10/22/1999 |
| 199942018 | 302.05-01 | Waiver of Family Attribution by Individual | 10/22/1999 |
| 199942017 | 1361.03-01 | Grantor Trusts | 10/22/1999 |
| 199942016 | 2601.00-00 | Tax On Generation Skipping Transfers | 10/22/1999 |
| 199942016 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 10/22/1999 |
| 199942016 | 2033.00-00 | Property in Which Decedent Had an Interest | 10/22/1999 |
| 199942015 | 2032.00-00 | Alternate Valuation | 10/22/1999 |
| 199942014 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 10/22/1999 |
| 199942013 | 2601.00-00 | Tax On Generation Skipping Transfers | 10/22/1999 |
| 199942012 | 162.36-08 | Stock Options | 10/22/1999 |
| 199942011 | 419.00-00 | Treatment of Funded Welfare Benefit Plans | 10/22/1999 |
| 199942011 | 419A.00-00 | Qualified Asset Account; Limitations on Additions to Account (See Also 419.00-00|et. seq.) | 10/22/1999 |
