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. Enter a term in the Find box. Click the Search button. Showing 73626 - 73650 of 74603Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 199913024 1362.00-00 Election by Small Business Corporation 04/02/1999 199913023 167.05-01 Straight Line 04/02/1999 199913023 446.04-13 Computing Depreciation 04/02/1999 199913022 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/02/1999 199913022 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 04/02/1999 199913022 9100.00-00 Extension of Time for Making Certain Elections 04/02/1999 199913022 2652.01-02 Special Election for QTIP 04/02/1999 199913021 115.00-00 Income of States, Municipalities, etc. 04/02/1999 199913019 1362.00-00 Election by Small Business Corporation 04/02/1999 199913017 1362.00-00 Election by Small Business Corporation 04/02/1999 199913016 1233.00-00 Gains and Losses from Short Sales 04/02/1999 199913016 752.00-00 Treatment of Certain Liabilities 04/02/1999 199913015 1362.00-00 Election by Small Business Corporation 04/02/1999 199913014 351.01-00 Control v. No Control by Transferor 04/02/1999 199913014 355.01-00 Spin-Off 04/02/1999 199913014 368.06-00 Change in Identity, etc. (Type "F") 04/02/1999 199913013 1362.00-00 Election by Small Business Corporation 04/02/1999 199913012 9100.00-00 Extension of Time for Making Certain Elections 04/02/1999 199913011 936.03-05 Profit Split Election 04/02/1999 199913011 861.09-00 Allocation and Apportionment of Interest Expense (In General) 04/02/1999 199913010 9100.20-00 Section 1502; Election to File Consolidated Return 04/02/1999 199913010 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 04/02/1999 199913009 61.00-00 Gross Income v. Not Gross Income 04/02/1999 199913009 482.04-01 Cost of Services 04/02/1999 199913009 482.04-05 Rental Expense 04/02/1999 Pagination First page « First Previous page Previous … Page 2942 Page 2943 Page 2944 Page 2945 Current page 2946 Page 2947 Page 2948 Page 2949 Page 2950 … Next page Next Last page Last »
