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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151 - 175 of 62,630 files Show per page:  25 50 100 200 « Previous | 3 4 5 6 7 8 9 10 11 12 | 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
199903034 115.00-00 Income of States, Municipalities, etc. 01/22/1999
199903035 174.05-02 From Amortization to Current Deduction 01/22/1999
199903036 83.08-00 Deduction by Employer 01/22/1999
199903036 404.10-00 Deferred Compensation 01/22/1999
199903036 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 01/22/1999
199903037 83.08-00 Deduction by Employer 01/22/1999
199903037 404.10-00 Deferred Compensation 01/22/1999
199903037 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 01/22/1999
199903038 2053.02-00 Estimated Amounts 01/22/1999
199903039 104.02-00 Workmen's Compensation 01/22/1999
199903040 2513.00-00 Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) 01/22/1999
199903040 2523.00-00 Gift to Spouse (Marital Deduction Allowed v. Not Allowed) 01/22/1999
199903040 2503.00-00 Taxable Gifts (Annual Exclusion Allowed v. Not Allowed) 01/22/1999
199903041 1362.00-00 Election by Small Business Corporation 01/22/1999
199903042 355.01-01 Split-Off 01/22/1999
199903042 368.04-00 Assets for Control of Transferee (Type "D") 01/22/1999
199903043 1362.00-00 Election by Small Business Corporation 01/22/1999
199903044 1362.00-00 Election by Small Business Corporation 01/22/1999
199903045 2035.00-00 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 01/22/1999
199903045 2501.01-00 Gift v. Not a Gift 01/22/1999
199903045 2522.02-04 Guaranteed Annuity and Unitrust Interests 01/22/1999
199903045 2601.00-00 Tax On Generation Skipping Transfers 01/22/1999
199903045 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 01/22/1999
199903046 9100.09-00 Section 442; Accounting Periods 01/22/1999
199903047 9100.09-00 Section 442; Accounting Periods 01/22/1999

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