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 73601 - 73625 of 74603Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 199913038 1362.00-00 Election by Small Business Corporation 04/02/1999 199913037 263A.01-01 Production Activities 04/02/1999 199913037 471.04-00 Lower of Cost or Market 04/02/1999 199913036 9999.98-00 Not Able to Identify Under Present List 04/02/1999 199913035 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 04/02/1999 199913035 509.02-00 Exceptions to Private Foundation Status 04/02/1999 199913035 509.02-01 Publicly Supported Organizations 04/02/1999 199913035 509.02-02 Supporting Organizations 04/02/1999 199913035 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 04/02/1999 199913035 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 04/02/1999 199913035 513.00-00 Unrelated v. Not Unrelated Trade or Business 04/02/1999 199913034 507.00-00 Termination of Private Foundation Status 04/02/1999 199913033 1362.04-00 Inadvertent Terminations 04/02/1999 199913032 162.05-23 Release From Contract 04/02/1999 199913032 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 04/02/1999 199913032 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 04/02/1999 199913031 832.12-00 Deductions Allowed 04/02/1999 199913030 263A.01-01 Production Activities 04/02/1999 199913030 263A.03-03 Interest Expense 04/02/1999 199913029 9114.01-26 Exchange of Information and Administrative Assistance 04/02/1999 199913028 9999.98-00 Not Able to Identify Under Present List 04/02/1999 199913027 9100.00-00 Extension of Time for Making Certain Elections 04/02/1999 199913026 355.01-01 Split-Off 04/02/1999 199913026 368.04-00 Assets for Control of Transferee (Type "D") 04/02/1999 199913025 1362.04-00 Inadvertent Terminations 04/02/1999 Pagination First page « First Previous page Previous … Page 2941 Page 2942 Page 2943 Page 2944 Current page 2945 Page 2946 Page 2947 Page 2948 Page 2949 … Next page Next Last page Last »