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.
|
| 1,251 - 1,300 of 65,791 files | Show per page: 25 50 100 200 | « Previous | 22 23 24 25 26 27 28 29 30 31 | Next » |
|---|
Number
|
UILC
|
Subject
|
Released
|
|---|---|---|---|
| 199916010 | 3121.00-00 | Definitions | 04/23/1999 |
| 199916010 | 3121.18-00 | Applicable Contribution Base | 04/23/1999 |
| 199916011 | 62.00-00 | Adjusted Gross Income Defined | 04/23/1999 |
| 199916011 | 62.02-00 | Trade and Business Deductions of Employees | 04/23/1999 |
| 199916011 | 62.02-02 | Reimbursements | 04/23/1999 |
| 199916012 | 6201.01-00 | Administrative Procedures | 04/23/1999 |
| 199916013 | 6231.00-00 | Definitions and Special Rules | 04/23/1999 |
| 199916014 | 368.06-00 | Change in Identity, etc. (Type "F") | 04/23/1999 |
| 199916014 | 355.01-00 | Spin-Off | 04/23/1999 |
| 199916015 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/23/1999 |
| 199916016 | 1362.04-00 | Inadvertent Terminations | 04/23/1999 |
| 199916017 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 04/23/1999 |
| 199916017 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 04/23/1999 |
| 199916018 | 1362.00-00 | Election by Small Business Corporation | 04/23/1999 |
| 199916019 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/23/1999 |
| 199916020 | 42.14-00 | Secretary's Authority to Provide Regulations | 04/23/1999 |
| 199916021 | 1362.00-00 | Election by Small Business Corporation | 04/23/1999 |
| 199916022 | 1362.00-00 | Election by Small Business Corporation | 04/23/1999 |
| 199916023 | 72.00-00, Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 04/23/1999 | |
| 199916023 | 101.00-00 | Certain Death Benefits (Excluded v. Not Excluded From Gross Income) | 04/23/1999 |
| 199916023 | 264.00-00 | Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) | 04/23/1999 |
| 199916023 | 403.00-00 | Taxation of Employee Annuities (Taxable v. Not Taxable) | 04/23/1999 |
| 199916023 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 04/23/1999 |
| 199916023 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 04/23/1999 |
| 199916023 | 7702.00-00 | Life Insurance Contract Defined | 04/23/1999 |
| 199916023 | 7702A.00-00 | Modified Endowment Contracts | 04/23/1999 |
| 199916024 | 1362.00-00 | Election by Small Business Corporation | 04/23/1999 |
| 199916025 | 2511.01-00 | Donative Intent | 04/23/1999 |
| 199916025 | 2512.00-00 | Valuation of Gifts | 04/23/1999 |
| 199916025 | 2519.00-00 | Disposition of Certain Life Estates | 04/23/1999 |
| 199916025 | 6324.01-00 | Estate Tax Liens | 04/23/1999 |
| 199916025 | 6324.02-00 | Gift Tax Liens | 04/23/1999 |
| 199916025 | 6901.02-00 | Liability | 04/23/1999 |
| 199916025 | 6902.01-00 | Burden of Proof | 04/23/1999 |
| 199916025 | 704.00-00 | Partner's Distributive Share | 04/23/1999 |
| 199916025 | 2036.01-00 | Retention of Possession or Enjoyment of Right to Income From Property | 04/23/1999 |
| 199916025 | 2036.08-02 | Retention of Right in Property for Life | 04/23/1999 |
| 199916025 | 2036.23-00 | Amount Included | 04/23/1999 |
| 199916025 | 2056.07-03 | Qualifying Interest | 04/23/1999 |
| 199916025 | 2207A.02-00 | Recovery With Respect to Gift Tax | 04/23/1999 |
| 199916026 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/23/1999 |
| 199916026 | 2652.01-02 | Special Election for QTIP | 04/23/1999 |
| 199916027 | 1362.00-00 | Election by Small Business Corporation | 04/23/1999 |
| 199916028 | 368.13-00 | Transactions Involving Two or More Investment Companies | 04/23/1999 |
| 199916028 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 04/23/1999 |
| 199916029 | 1362.01-03 | Late Elections | 04/23/1999 |
| 199916030 | 2702.02-02 | Personal Residence in Trust | 04/23/1999 |
| 199916031 | 9100.09-00 | Section 442; Accounting Periods | 04/23/1999 |
| 199916032 | 1362.01-02 | Election After Termination | 04/23/1999 |
| 199916033 | 337.00-00 | Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) | 04/23/1999 |
Get Adobe ® Reader