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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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Afiche 75876 - 75900 of 76413
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 199908037 | 42.04-00 | Eligible Basis | 02/26/1999 |
| 199908037 | 42.10-00 | Recapture of Credit | 02/26/1999 |
| 199908036 | 355.03-01 | Five-Year Requirement | 02/26/1999 |
| 199908036 | 368.04-00 | Assets for Control of Transferee (Type "D") | 02/26/1999 |
| 199908035 | 1362.00-00 | Election by Small Business Corporation | 02/26/1999 |
| 199908034 | 1362.00-00 | Election by Small Business Corporation | 02/26/1999 |
| 199908033 | 2511.00-00 | Transfers in General (Gift v. Not a Gift) | 02/26/1999 |
| 199908032 | 2702.02-02 | Personal Residence in Trust | 02/26/1999 |
| 199908031 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/26/1999 |
| 199908031 | 2652.01-02 | Special Election for QTIP | 02/26/1999 |
| 199908030 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/26/1999 |
| 199908029 | 9100.22-00 | Other | 02/26/1999 |
| 199908029 | 877.00-00 | Expatriation to Avoid Tax | 02/26/1999 |
| 199908028 | 9100.22-00 | Other | 02/26/1999 |
| 199908028 | 877.00-00 | Expatriation to Avoid Tax | 02/26/1999 |
| 199908027 | 9100.22-00 | Other | 02/26/1999 |
| 199908027 | 877.00-00 | Expatriation to Avoid Tax | 02/26/1999 |
| 199908026 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 02/26/1999 |
| 199908025 | 1362.00-00 | Election by Small Business Corporation | 02/26/1999 |
| 199908024 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/26/1999 |
| 199908024 | 2652.01-00 | Transferor Defined | 02/26/1999 |
| 199908024 | 2632.03-00 | Allocation of Unused GST Exemption | 02/26/1999 |
| 199908023 | 856.04-00 | Rents From Real Property | 02/26/1999 |
| 199908022 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 02/26/1999 |
| 199908022 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 02/26/1999 |
