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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 73401 - 73425 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 199937013 | 3401.02-01 | Exclusions From Wages | 09/17/1999 |
| 199937012 | 3121.04-01 | Common Law Tests | 09/17/1999 |
| 199937011 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 09/17/1999 |
| 199937011 | 368.04-00 | Assets for Control of Transferee (Type "D") | 09/17/1999 |
| 199937010 | 832.06-02 | Unpaid Losses | 09/17/1999 |
| 199937009 | 1362.02-03 | Passive Investment Income | 09/17/1999 |
| 199937008 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 09/17/1999 |
| 199937007 | 1502.01-00 | Definitions | 09/17/1999 |
| 199937007 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 09/17/1999 |
| 199937006 | 17.08.00-00 | COMPROMISE AND SETTLEMENT: Binding effect | 09/17/1999 |
| 199937005 | 1071.02-00 | Manner of Election | 09/17/1999 |
| 199937004 | 9999.98-00 | Not Able to Identify Under Present List | 09/17/1999 |
| 199937003 | 6012.04-00 | Receivers | 09/17/1999 |
| 199937003 | 6413.00-00 | Special Rules Applicable to Certain Employment Taxes | 09/17/1999 |
| 199937003 | 6414.00-00 | Income Tax Withheld | 09/17/1999 |
| 199937003 | 7701.12-00 | Taxpayer | 09/17/1999 |
| 199937002 | 45.00.00-00 | INSURANCE POLICY (See also PROPERTY SUBJECT TO COLLECTION) | 09/17/1999 |
| 199937002 | 64.23.00-00 | PROPERTY SUBJECT TO COLLECTION: Insurance policies | 09/17/1999 |
| 199937001 | 301.00-00 | Distributions of Property | 09/17/1999 |
| 199937001 | 311.00-00 | Taxability of Corporation on Distribution | 09/17/1999 |
| 199937001 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 09/17/1999 |
| 199937001 | 355.01-00 | Spin-Off | 09/17/1999 |
| 199937001 | 368.04-00 | Assets for Control of Transferee (Type "D") | 09/17/1999 |
| 199936052 | 401.06-00 | Required Distributions | 09/10/1999 |
| 199936051 | 412.06-00 | Minimum Funding Waiver | 09/10/1999 |
