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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.
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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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Afiche 74476 - 74500 of 76413
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 199923046 | 611.00-00 | Allowance of Deduction for Depletion (Deductible v. Not Deductible) | 06/11/1999 |
| 199923045 | 404.04-00 | Non-Exempt Funds or Plans | 06/11/1999 |
| 199923045 | 404.10-00 | Deferred Compensation | 06/11/1999 |
| 199923045 | 404.11-00 | Year of Deduction | 06/11/1999 |
| 199923044 | 355.01-00 | Spin-Off | 06/11/1999 |
| 199923044 | 643.00-00 | Definitions Applicable to Subparts A, B, C, and D | 06/11/1999 |
| 199923044 | 661.00-00 | Deduction for Estates and Trusts Accumulating Income or Distributing Corpus | 06/11/1999 |
| 199923043 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 06/11/1999 |
| 199923042 | 1362.01-03 | Late Elections | 06/11/1999 |
| 199923041 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 06/11/1999 |
| 199923041 | 355.01-00 | Spin-Off | 06/11/1999 |
| 199923041 | 368.04-00 | Assets for Control of Transferee (Type "D") | 06/11/1999 |
| 199923040 | 9100.09-00 | Section 442; Accounting Periods | 06/11/1999 |
| 199923039 | 1362.01-03 | Late Elections | 06/11/1999 |
| 199923038 | 1362.01-03 | Late Elections | 06/11/1999 |
| 199923037 | 9100.09-00 | Section 442; Accounting Periods | 06/11/1999 |
| 199923036 | 1362.00-00 | Election by Small Business Corporation | 06/11/1999 |
| 199923035 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 06/11/1999 |
| 199923034 | 9100.09-00 | Section 442; Accounting Periods | 06/11/1999 |
| 199923033 | 1362.01-03 | Late Elections | 06/11/1999 |
| 199923032 | 356.00-00 | Receipt of Additional Consideration--Boot (Gain Recognized v. Not Recognized) | 06/11/1999 |
| 199923032 | 368.04-00 | Assets for Control of Transferee (Type "D") | 06/11/1999 |
| 199923031 | 1362.01-03 | Late Elections | 06/11/1999 |
| 199923030 | 1362.02-03 | Passive Investment Income | 06/11/1999 |
| 199923029 | 115.02-00 | Separate Entity v. Integral Part | 06/11/1999 |
