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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1,701 - 1,750 of 65,954 files Show per page:  25 50 100 200 « Previous | 31 32 33 34 35 36 37 38 39 40 | 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
199921019 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 05/28/1999
199921019 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 05/28/1999
199921020 1362.00-00 Election by Small Business Corporation 05/28/1999
199921021 1362.02-03 Passive Investment Income 05/28/1999
199921022 368.04-00 Assets for Control of Transferee (Type "D") 05/28/1999
199921022 1362.02-03 Passive Investment Income 05/28/1999
199921023 1362.01-03 Late Elections 05/28/1999
199921024 1362.04-00 Inadvertent Terminations 05/28/1999
199921025 368.04-00 Assets for Control of Transferee (Type "D") 05/28/1999
199921025 355.01-02 Split-Up 05/28/1999
199921026 1362.00-00 Election by Small Business Corporation 05/28/1999
199921027 355.01-00 Spin-Off 05/28/1999
199921027 368.04-00 Assets for Control of Transferee (Type "D") 05/28/1999
199921028 1362.00-00 Election by Small Business Corporation 05/28/1999
199921029 877.01-00 Principal Purpose--the Avoidance of Tax 05/28/1999
199921030 877.01-00 Principal Purpose--the Avoidance of Tax 05/28/1999
199921031 1362.01-03 Late Elections 05/28/1999
199921032 162.36-00 Million Dollar Cap - Executive Employee Compensation 05/28/1999
199921033 3231.01-00 Employers v. Not Employers 05/28/1999
199921034 3231.01-00 Employers v. Not Employers 05/28/1999
199921035 336.01-00 General Rule 05/28/1999
199921035 337.00-00 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) 05/28/1999
199921036 101.00-00 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 05/28/1999
199921036 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 05/28/1999
199921036 7702.01-00 Definition 05/28/1999
199921036 79.03-00 Inclusion in Employee Income 05/28/1999
199921037 355.01-02 Split-Up 05/28/1999
199921038 1362.01-03 Late Elections 05/28/1999
199921039 1362.01-03 Late Elections 05/28/1999
199921040 1362.01-03 Late Elections 05/28/1999
199921041 1504.00-00 Definitions 05/28/1999
199921042 09.08.00-00 BANKRUPTCY CODE CASES: Automatic stay (Sec. 362) 05/28/1999
199921043 9999.98-00 Not Able to Identify Under Present List 05/28/1999
199921044 32.03-00 Qualifying Child 05/28/1999
199921045 9999.98-00 Not Able to Identify Under Present List 05/28/1999
199921046 162.01-11 Farming 05/28/1999
199921046 263A.01-02 Property Acquired for Resale 05/28/1999
199921046 263A.05-00 Property Produced in a Farming Business 05/28/1999
199921047 368.02-00 Stock for Stock (Type "B") 05/28/1999
199921048 368.02-00 Stock for Stock (Type "B") 05/28/1999
199921049 1362.02-03 Passive Investment Income 05/28/1999
199921050 468A.04-02 Revised Schedules 05/28/1999
199921051 468A.04-02 Revised Schedules 05/28/1999
199921051 468A.03-04 Formulas or Other Methods 05/28/1999
199921052 468A.03-04 Formulas or Other Methods 05/28/1999
199921052 468A.04-02 Revised Schedules 05/28/1999
199921053 367.00-00 Foreign Corporations 05/28/1999
199921053 367.03-00 Treatment of Transfers of Stock or Securities to Foreign Corporations 05/28/1999
199921053 367.03-07 Transfers of Stock Subject to a Ten-Year Gain Recognition Agreement 05/28/1999
199921054 9100.00-00 Extension of Time for Making Certain Elections 05/28/1999

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