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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 74001 - 74025 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 199929047 | 4945.04-06 | Expenditure Responsibility | 07/23/1999 |
| 199929046 | 412.06-00 | Minimum Funding Waiver | 07/23/1999 |
| 199929045 | 415.02-01 | Annual Addition | 07/23/1999 |
| 199929044 | 512.09-03 | Section 501(c)(7), (9), (17), or (20) Organizations (See Also 419.00-00|et. seq.) | 07/23/1999 |
| 199929043 | 132.03-00 | Working Condition Fringe | 07/23/1999 |
| 199929042 | 9100.05-00 | Section 266; Carrying Charges | 07/23/1999 |
| 199929041 | 141.00-00 | Private Activity Bond; Qualified Bond | 07/23/1999 |
| 199929040 | 2044.00-00 | Certain Property for which Marital Deduction was Previously Allowed | 07/23/1999 |
| 199929039 | 367.03-00 | Treatment of Transfers of Stock or Securities to Foreign Corporations | 07/23/1999 |
| 199929038 | 162.26-00 | Capital v. Expense | 07/23/1999 |
| 199929038 | 263.00-00 | Capital Expenditures (Deductible v. Not Deductible) | 07/23/1999 |
| 199929037 | 4051.00-00 | Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) | 07/23/1999 |
| 199929036 | 6014.00-00 | Income Tax Return--Tax Not Computed by Taxpayer | 07/23/1999 |
| 199929036 | 6020.02-00 | Return Prepared by IRS Personnel | 07/23/1999 |
| 199929036 | 6211.00-00 | Definition of a Deficiency | 07/23/1999 |
| 199929035 | 38.02-03 | Business Credit Carrybacks | 07/23/1999 |
| 199929034 | 9999.98-00 | Not Able to Identify Under Present List | 07/23/1999 |
| 199929033 | 664.03-01 | Charitable Remainder Annuity Trust | 07/23/1999 |
| 199929032 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/23/1999 |
| 199929032 | 1361.05-00 | Qualified Subchapter S Subsidiary | 07/23/1999 |
| 199929031 | 1504.00-00 | Definitions | 07/23/1999 |
| 199929030 | 1504.00-00 | Definitions | 07/23/1999 |
| 199929029 | 1362.01-03 | Late Elections | 07/23/1999 |
| 199929028 | 101.05-00 | Flexible Premium Contracts Before 1985 | 07/23/1999 |
| 199929028 | 808.04-00 | Excess Interest | 07/23/1999 |
