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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 75576 - 75600 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 199911036 | 1362.00-00 | Election by Small Business Corporation | 03/19/1999 |
| 199911035 | 1374.00-00 | Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) | 03/19/1999 |
| 199911034 | 1362.00-00 | Election by Small Business Corporation | 03/19/1999 |
| 199911033 | 7701.00-00 | Definitions | 03/19/1999 |
| 199911032 | 1362.00-00 | Election by Small Business Corporation | 03/19/1999 |
| 199911031 | 355.01-01 | Split-Off | 03/19/1999 |
| 199911031 | 368.09-00 | Plan of Reorganization | 03/19/1999 |
| 199911030 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/19/1999 |
| 199911030 | 2032A.00-00 | Valuation of Farm Real Property | 03/19/1999 |
| 199911029 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 03/19/1999 |
| 199911029 | 368.11-00 | Control v. No Control | 03/19/1999 |
| 199911028 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 03/19/1999 |
| 199911028 | 368.11-00 | Control v. No Control | 03/19/1999 |
| 199911027 | 2601.00-00 | Tax On Generation Skipping Transfers | 03/19/1999 |
| 199911026 | 2601.00-00 | Tax On Generation Skipping Transfers | 03/19/1999 |
| 199911025 | 3121.02-09 | Employee of Charitable, etc., Organizations | 03/19/1999 |
| 199911024 | 1362.00-00 | Election by Small Business Corporation | 03/19/1999 |
| 199911023 | 1362.00-00 | Election by Small Business Corporation | 03/19/1999 |
| 199911022 | 1362.00-00 | Election by Small Business Corporation | 03/19/1999 |
| 199911021 | 1362.04-00 | Inadvertent Terminations | 03/19/1999 |
| 199911021 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/19/1999 |
| 199911020 | 1362.00-00 | Election by Small Business Corporation | 03/19/1999 |
| 199911019 | 337.00-00 | Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) | 03/19/1999 |
| 199911019 | 368.08-00 | Continuity of Interest Rule | 03/19/1999 |
| 199911018 | 1362.00-00 | Election by Small Business Corporation | 03/19/1999 |
