IRS Written Determinations
Instructions: More Information:

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 https://www.irs.gov/pub/irs-wd/ folder.

More about Written Determinations

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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101 - 125 of 63,298 files Show per page:  25 50 100 200 « Previous | 1 2 3 4 5 6 7 8 9 10 | Next » 
Number Not sorted Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Sorted Ascending Help on Released
199902016 501.09-01 Permissible Benefits 01/15/1999
199902017 414.09-00 Certain Employee Contributions 01/15/1999
199902018 9999.98-00 Not Able to Identify Under Present List 01/15/1999
199903001 2055.12-10 Reformations of Nonqualifying Interests 01/22/1999
199903001 664.03-01 Charitable Remainder Annuity Trust 01/22/1999
199903002 1362.00-00 Election by Small Business Corporation 01/22/1999
199903003 1362.00-00 Election by Small Business Corporation 01/22/1999
199903004 42.14-00 Secretary's Authority to Provide Regulations 01/22/1999
199903005 42.10-00 Recapture of Credit 01/22/1999
199903006 1362.00-00 Election by Small Business Corporation 01/22/1999
199903007 1362.00-00 Election by Small Business Corporation 01/22/1999
199903008 1362.00-00 Election by Small Business Corporation 01/22/1999
199903009 1362.00-00 Election by Small Business Corporation 01/22/1999
199903010 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 01/22/1999
199903011 1503.03-00 Dual Resident Corporations (Repealed in 1976) 01/22/1999
199903011 9100.22-00 Other 01/22/1999
199903012 1362.00-00 Election by Small Business Corporation 01/22/1999
199903013 351.00-00 Transfer to Corporation Controlled by Transferor 01/22/1999
199903013 751.00-00 Unrealized Receivables and Inventory Items 01/22/1999
199903014 355.01-01 Split-Off 01/22/1999
199903014 368.04-00 Assets for Control of Transferee (Type "D") 01/22/1999
199903015 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 01/22/1999
199903016 1362.00-00 Election by Small Business Corporation 01/22/1999
199903017 752.00-00 Treatment of Certain Liabilities 01/22/1999
199903017 752.07-00 Sharing Non-recourse Liabilities 01/22/1999

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