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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 73576 - 73600 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 199935028 | 104.02-00 | Workmen's Compensation | 09/03/1999 |
| 199935027 | 166.00-00 | Bad Debts | 09/03/1999 |
| 199935027 | 585.00-00 | Reserves for Losses on Loans of Banks | 09/03/1999 |
| 199935027 | 1361.00-00 | Definitions | 09/03/1999 |
| 199935027 | 9100.10-01 | Accounting Methods | 09/03/1999 |
| 199935026 | 351.01-00 | Control v. No Control by Transferor | 09/03/1999 |
| 199935026 | 355.01-00 | Spin-Off | 09/03/1999 |
| 199935025 | 1362.01-03 | Late Elections | 09/03/1999 |
| 199935024 | 475.05-00 | Definitions | 09/03/1999 |
| 199935023 | 1362.01-03 | Late Elections | 09/03/1999 |
| 199935022 | 1362.01-03 | Late Elections | 09/03/1999 |
| 199935021 | 1362.01-03 | Late Elections | 09/03/1999 |
| 199935020 | 1362.03-00 | S Termination Year | 09/03/1999 |
| 199935020 | 9999.98-00 | Not Able to Identify Under Present List | 09/03/1999 |
| 199935019 | 267.07-06 | Certain Foreign Currency Losses | 09/03/1999 |
| 199935018 | 1362.02-03 | Passive Investment Income | 09/03/1999 |
| 199935018 | 7704.03-00 | Qualifying Income | 09/03/1999 |
| 199935017 | 475.00-00 | Mark to Market Accounting Method for Dealers in Securities | 09/03/1999 |
| 199935016 | 704.00-00 | Partner's Distributive Share | 09/03/1999 |
| 199935015 | 1362.02-03 | Passive Investment Income | 09/03/1999 |
| 199935015 | 7704.03-00 | Qualifying Income | 09/03/1999 |
| 199935014 | 1362.02-03 | Passive Investment Income | 09/03/1999 |
| 199935014 | 7704.03-00 | Qualifying Income | 09/03/1999 |
| 199935013 | 1362.02-03 | Passive Investment Income | 09/03/1999 |
| 199935013 | 7704.03-00 | Qualifying Income | 09/03/1999 |
