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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 74426 - 74450 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 199924024 | 1361.05-00 | Qualified Subchapter S Subsidiary | 06/18/1999 |
| 199924023 | 469.10-00 | Other Definitions and Rules | 06/18/1999 |
| 199924022 | 469.10-00 | Other Definitions and Rules | 06/18/1999 |
| 199924021 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 06/18/1999 |
| 199924021 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 06/18/1999 |
| 199924020 | 469.10-00 | Other Definitions and Rules | 06/18/1999 |
| 199924019 | 2032A.00-00 | Valuation of Farm Real Property | 06/18/1999 |
| 199924018 | 1362.04-00 | Inadvertent Terminations | 06/18/1999 |
| 199924017 | 6621.01-00 | Overpayment and Underpayment Rates | 06/18/1999 |
| 199924016 | 6501.03-00 | Time Return Deemed Filed | 06/18/1999 |
| 199924016 | 6501.04-11 | Amended Returns | 06/18/1999 |
| 199924016 | 6511.01-03 | Claim Filed Late | 06/18/1999 |
| 199924016 | 925.00-00 | Transfer Pricing Rules | 06/18/1999 |
| 199924015 | 2703.00-00 | Certain Rights and Restrictions Disregarded | 06/18/1999 |
| 199924015 | 2057.00-00 | Bequests, Etc. to Certain Minor Children (Repealed 1981) | 06/18/1999 |
| 199924014 | 2041.05-00 | Exercise of Powers | 06/18/1999 |
| 199924013 | 368.04-00 | Assets for Control of Transferee (Type "D") | 06/18/1999 |
| 199924013 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 06/18/1999 |
| 199924012 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/18/1999 |
| 199924012 | 469.03-00 | Passive Activity Defined | 06/18/1999 |
| 199924011 | 1362.02-03 | Passive Investment Income | 06/18/1999 |
| 199924010 | 6404.00-00 | Abatements | 06/18/1999 |
| 199924008 | 1362.02-03 | Passive Investment Income | 06/18/1999 |
| 199924007 | 162.36-02 | Covered Employees | 06/18/1999 |
| 199924006 | 9999.98-00 | Not Able to Identify Under Present List | 06/18/1999 |
