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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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Showing 73276 - 73300 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 199938039 | 4945.04-00 | Definition of Taxable Expenditure | 09/24/1999 |
| 199938039 | 4945.04-06 | Expenditure Responsibility | 09/24/1999 |
| 199938039 | 6033.01-00 | Exempt v. Non Exempt From Filing | 09/24/1999 |
| 199938038 | 1362.01-03 | Late Elections | 09/24/1999 |
| 199938037 | 1362.01-03 | Late Elections | 09/24/1999 |
| 199938036 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 09/24/1999 |
| 199938035 | 1362.02-03 | Passive Investment Income | 09/24/1999 |
| 199938034 | 468A.04-02 | Revised Schedules | 09/24/1999 |
| 199938034 | 468A.03-04 | Formulas or Other Methods | 09/24/1999 |
| 199938033 | 468A.04-02 | Revised Schedules | 09/24/1999 |
| 199938033 | 468A.03-04 | Formulas or Other Methods | 09/24/1999 |
| 199938032 | 6041.03-00 | Fixed or Determinable Gains, Profits, or Income | 09/24/1999 |
| 199938031 | 9114.01-17 | Artistes and Athletes | 09/24/1999 |
| 199938030 | 6103.00-00 | Confidentiality and Disclosure of Returns and Return Information | 09/24/1999 |
| 199938029 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/24/1999 |
| 199938029 | 1361.00-00 | Definitions | 09/24/1999 |
| 199938028 | 1362.01-03 | Late Elections | 09/24/1999 |
| 199938027 | 9100.22-00 | Other | 09/24/1999 |
| 199938027 | 1503.04-04 | Dual Resident Corporation | 09/24/1999 |
| 199938026 | 9100.22-00 | Other | 09/24/1999 |
| 199938026 | 953.06-00 | Election by Foreign Insurance Company to be Treated as Domestic Corporation | 09/24/1999 |
| 199938025 | 9100.18-00 | Section 927; FSC Election | 09/24/1999 |
| 199938024 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 09/24/1999 |
| 199938023 | 855.01-00 | General Rule | 09/24/1999 |
| 199938023 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/24/1999 |
