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 74751 - 74775 of 75271
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 199908026 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 02/26/1999 |
| 199908025 | 1362.00-00 | Election by Small Business Corporation | 02/26/1999 |
| 199908024 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/26/1999 |
| 199908024 | 2652.01-00 | Transferor Defined | 02/26/1999 |
| 199908024 | 2632.03-00 | Allocation of Unused GST Exemption | 02/26/1999 |
| 199908023 | 856.04-00 | Rents From Real Property | 02/26/1999 |
| 199908022 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 02/26/1999 |
| 199908022 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 02/26/1999 |
| 199908022 | 2702.01-00 | Valuation of Retained Interests | 02/26/1999 |
| 199908022 | 2601.00-00 | Tax On Generation Skipping Transfers | 02/26/1999 |
| 199908021 | 166.00-00 | Bad Debts | 02/26/1999 |
| 199908021 | 585.00-00 | Reserves for Losses on Loans of Banks | 02/26/1999 |
| 199908021 | 9100.10-01 | Accounting Methods | 02/26/1999 |
| 199908020 | 2601.04-01 | Wills or Revocable Trusts Executed Before October 22, 1986 | 02/26/1999 |
| 199908019 | 2601.04-01 | Wills or Revocable Trusts Executed Before October 22, 1986 | 02/26/1999 |
| 199908018 | 104.00-00 | Compensation for Injuries and Sickness (Excluded v. Not Excluded) | 02/26/1999 |
| 199908017 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/26/1999 |
| 199908017 | 2652.01-02 | Special Election for QTIP | 02/26/1999 |
| 199908017 | 2654.00-00 | Special Rules | 02/26/1999 |
| 199908016 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 02/26/1999 |
| 199908016 | 264.00-00 | Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) | 02/26/1999 |
| 199908016 | 7702.00-00 | Life Insurance Contract Defined | 02/26/1999 |
| 199908016 | 7702.20-00 | Correction of Errors | 02/26/1999 |
| 199908016 | 7702A.00-00 | Modified Endowment Contracts | 02/26/1999 |
| 199908015 | 104.02-00 | Workmen's Compensation | 02/26/1999 |
