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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 73351 - 73375 of 76413
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 199937045 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/17/1999 |
| 199937044 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/17/1999 |
| 199937043 | 2702.00-00 | Special Valuation Rules for Transfers in Trust | 09/17/1999 |
| 199937042 | 1035.00-00 | Exchanges of Insurance Policies | 09/17/1999 |
| 199937042 | 72.07-00 | Amounts Not Receivable as Annuities | 09/17/1999 |
| 199937042 | 72.22-02 | Certain Distributions Not Subject to 10 Percent Additional Tax | 09/17/1999 |
| 199937041 | 911.08-01 | Definition of Employee | 09/17/1999 |
| 199937040 | 61.00-00 | Gross Income v. Not Gross Income | 09/17/1999 |
| 199937040 | 61.03-00 | Loan or Mortgage v. Sale | 09/17/1999 |
| 199937040 | 61.43-00 | Form v. Substance | 09/17/1999 |
| 199937040 | 451.01-00 | Annual Theory | 09/17/1999 |
| 199937039 | 6109.06-00 | ITIN; IRS Individual Taxpayer Identification Number | 09/17/1999 |
| 199937038 | 954.02-05 | Sale or Exchange of Property | 09/17/1999 |
| 199937037 | 1362.02-03 | Passive Investment Income | 09/17/1999 |
| 199937036 | 851.00-00 | Definition of Regulated Investment Company | 09/17/1999 |
| 199937036 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/17/1999 |
| 199937035 | 4251.00-00 | Communications Tax (Taxable v. Not Taxable) | 09/17/1999 |
| 199937034 | 1362.02-03 | Passive Investment Income | 09/17/1999 |
| 199937034 | 1375.00-00 | Tax Imposed On Certain Passive Investment Income | 09/17/1999 |
| 199937033 | 355.01-00 | Spin-Off | 09/17/1999 |
| 199937033 | 355.01-01 | Split-Off | 09/17/1999 |
| 199937033 | 368.04-00 | Assets for Control of Transferee (Type "D") | 09/17/1999 |
| 199937033 | 367.00-00 | Foreign Corporations | 09/17/1999 |
| 199937033 | 305.01-00 | Stock Dividends | 09/17/1999 |
| 199937032 | 585.00-00 | Reserves for Losses on Loans of Banks | 09/17/1999 |
