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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 75326 - 75350 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 199914035 | 513.02-00 | Advertising, etc., Activities | 04/09/1999 |
| 199914034 | 957.01-00 | Percentage of Total Combined Voting Power Owned by U.S. Shareholders | 04/09/1999 |
| 199914033 | 9999.98-00 | Not Able to Identify Under Present List | 04/09/1999 |
| 199914032 | 280G.01-00 | Definitions | 04/09/1999 |
| 199914032 | 4999.00-00 | Golden Parachute Payments | 04/09/1999 |
| 199914031 | 332.00-00 | Complete Liquidation of Subsidiaries | 04/09/1999 |
| 199914031 | 355.01-00 | Spin-Off | 04/09/1999 |
| 199914031 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 04/09/1999 |
| 199914030 | 1033.00-00 | Involuntary Conversion | 04/09/1999 |
| 199914029 | 642.03-03 | Paid or Permanently Set Aside | 04/09/1999 |
| 199914028 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 04/09/1999 |
| 199914027 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 04/09/1999 |
| 199914027 | 355.03-00 | Active Business | 04/09/1999 |
| 199914026 | 1362.00-00 | Election by Small Business Corporation | 04/09/1999 |
| 199914025 | 831.02-00 | Alternative Tax Small Companies | 04/09/1999 |
| 199914024 | 9100.18-00 | Section 927; FSC Election | 04/09/1999 |
| 199914023 | 1362.00-00 | Election by Small Business Corporation | 04/09/1999 |
| 199914022 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/09/1999 |
| 199914021 | 1362.00-00 | Election by Small Business Corporation | 04/09/1999 |
| 199914020 | 1362.00-00 | Election by Small Business Corporation | 04/09/1999 |
| 199914019 | 1362.00-00 | Election by Small Business Corporation | 04/09/1999 |
| 199914018 | 482.02-00 | Control | 04/09/1999 |
| 199914017 | 302.05-01 | Waiver of Family Attribution by Individual | 04/09/1999 |
| 199914017 | 302.05-02 | Waiver of Family Attribution by Entity | 04/09/1999 |
| 199914016 | 1362.00-00 | Election by Small Business Corporation | 04/09/1999 |
