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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 74976 - 75000 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 199917077 | 4945.04-00 | Definition of Taxable Expenditure | 04/30/1999 |
| 199917076 | 3121.04-01 | Common Law Tests | 04/30/1999 |
| 199917076 | 3306.05-00 | Employees | 04/30/1999 |
| 199917076 | 3401.04-02 | Employee v. Not an Employee | 04/30/1999 |
| 199917075 | 29.01-00 | Allowance of Credit | 04/30/1999 |
| 199917074 | 1362.00-00 | Election by Small Business Corporation | 04/30/1999 |
| 199917073 | 1362.00-00 | Election by Small Business Corporation | 04/30/1999 |
| 199917072 | 336.01-00 | General Rule | 04/30/1999 |
| 199917071 | 2601.00-00 | Tax On Generation Skipping Transfers | 04/30/1999 |
| 199917070 | 1362.02-03 | Passive Investment Income | 04/30/1999 |
| 199917069 | 83.13-00 | Rabbi Trusts | 04/30/1999 |
| 199917069 | 457.05-00 | Eligible Deferred Compensation Plan Defined | 04/30/1999 |
| 199917069 | 671.02-00 | Persons Treated as Grantors | 04/30/1999 |
| 199917069 | 677.00-00 | Income for Benefit of Grantor | 04/30/1999 |
| 199917068 | 2055.12-06 | Unitrust Lead Interest | 04/30/1999 |
| 199917067 | 1362.00-00 | Election by Small Business Corporation | 04/30/1999 |
| 199917066 | 7520.02-00 | Exceptions | 04/30/1999 |
| 199917066 | 2013.05-00 | Valuation of Interest Transferred | 04/30/1999 |
| 199917065 | 6013.04-00 | Joint and Several Liability | 04/30/1999 |
| 199917064 | 6103.04-00 | Disclosure to States for State Tax Administration | 04/30/1999 |
| 199917063 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 04/30/1999 |
| 199917063 | 6011.06-01 | Magnetic Media | 04/30/1999 |
| 199917062 | 9999.98-00 | Not Able to Identify Under Present List | 04/30/1999 |
| 199917061 | 9999.98-00 | Not Able to Identify Under Present List | 04/30/1999 |
| 199917060 | 6224.02-00 | Application of Consistent Settlement Rule | 04/30/1999 |
