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 such items cannot be used or cited as precedent.
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Showing 75551 - 75575 of 75786
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 199904036 | 461.00-00 | General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | 01/29/1999 |
| 199904036 | 461.06-00 | Incurred Liabilities | 01/29/1999 |
| 199904035 | 471.09-00 | Items Includible v. Not Includible in Inventory | 01/29/1999 |
| 199904035 | 472.00-00 | Last-In, First-Out Inventories | 01/29/1999 |
| 199904034 | 144.01-10 | Manufacturing Facility | 01/29/1999 |
| 199904033 | 267.01-00 | Losses: Deduction Disallowed | 01/29/1999 |
| 199904032 | 6672.00-00 | Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax orSupply Information by DISC or FSC | 01/29/1999 |
| 199904031 | 451.19-00 | Accrual Method | 01/29/1999 |
| 199904030 | 1362.00-00 | Election by Small Business Corporation | 01/29/1999 |
| 199904029 | 118.01-02 | Nonshareholder Contributions | 01/29/1999 |
| 199904028 | 1362.02-03 | Passive Investment Income | 01/29/1999 |
| 199904027 | 29.01-00 | Allowance of Credit | 01/29/1999 |
| 199904026 | 4251.00-00 | Communications Tax (Taxable v. Not Taxable) | 01/29/1999 |
| 199904025 | 7704.03-00 | Qualifying Income | 01/29/1999 |
| 199904024 | 1362.00-00 | Election by Small Business Corporation | 01/29/1999 |
| 199904023 | 2056A.00-00 | Qualified Domestic Trusts (Deductible v. Not Deductible) | 01/29/1999 |
| 199904022 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/29/1999 |
| 199904022 | 7701.00-00 | Definitions | 01/29/1999 |
| 199904022 | 7701.02-00 | Partnerships v. Associations | 01/29/1999 |
| 199904021 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/29/1999 |
| 199904021 | 7701.00-00 | Definitions | 01/29/1999 |
| 199904021 | 7701.02-00 | Partnerships v. Associations | 01/29/1999 |
| 199904020 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/29/1999 |
| 199904020 | 7701.00-00 | Definitions | 01/29/1999 |
| 199904020 | 7701.02-00 | Partnerships v. Associations | 01/29/1999 |