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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 74401 - 74425 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 199924046 | 115.00-00 | Income of States, Municipalities, etc. | 06/18/1999 |
| 199924045 | 355.01-01 | Split-Off | 06/18/1999 |
| 199924044 | 168.20-00 | Classification of Property | 06/18/1999 |
| 199924043 | 1362.01-03 | Late Elections | 06/18/1999 |
| 199924042 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 06/18/1999 |
| 199924041 | 9100.09-00 | Section 442; Accounting Periods | 06/18/1999 |
| 199924040 | 9100.09-00 | Section 442; Accounting Periods | 06/18/1999 |
| 199924039 | 1362.00-00 | Election by Small Business Corporation | 06/18/1999 |
| 199924038 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 06/18/1999 |
| 199924037 | 1362.01-03 | Late Elections | 06/18/1999 |
| 199924036 | 9100.09-00 | Section 442; Accounting Periods | 06/18/1999 |
| 199924035 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 06/18/1999 |
| 199924034 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 06/18/1999 |
| 199924033 | 42.14-01 | Correction of Administrative Errors and Omissions | 06/18/1999 |
| 199924032 | 9100.09-00 | Section 442; Accounting Periods | 06/18/1999 |
| 199924031 | 1362.01-03 | Late Elections | 06/18/1999 |
| 199924030 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 06/18/1999 |
| 199924030 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 06/18/1999 |
| 199924029 | 664.03-03 | Unitrust With Income Exception | 06/18/1999 |
| 199924029 | 2055.00-00 | Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) | 06/18/1999 |
| 199924028 | 101.05-00 | Flexible Premium Contracts Before 1985 | 06/18/1999 |
| 199924028 | 7702.20-00 | Correction of Errors | 06/18/1999 |
| 199924027 | 7702.02-00 | Cash Value Accumulation Test | 06/18/1999 |
| 199924026 | 61.32-00 | Indians | 06/18/1999 |
| 199924025 | 642.03-03 | Paid or Permanently Set Aside | 06/18/1999 |
