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 73701 - 73725 of 74603Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 199912022 7702.20-00 Correction of Errors 03/26/1999 199912022 7702A.00-00 Modified Endowment Contracts 03/26/1999 199912021 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 03/26/1999 199912021 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 03/26/1999 199912020 338.01-02 Time in which Election must be made 03/26/1999 199912020 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 03/26/1999 199912019 368.04-00 Assets for Control of Transferee (Type "D") 03/26/1999 199912019 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/26/1999 199912018 468A.04-02 Revised Schedules 03/26/1999 199912017 468A.04-02 Revised Schedules 03/26/1999 199912016 2503.11-06 Withdrawal Powers ("Crummey" Issue) 03/26/1999 199912016 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 03/26/1999 199912015 877.01-00 Principal Purpose--the Avoidance of Tax 03/26/1999 199912014 877.01-00 Principal Purpose--the Avoidance of Tax 03/26/1999 199912013 468A.04-02 Revised Schedules 03/26/1999 199912013 7701.02-00 Partnerships v. Associations 03/26/1999 199912012 2601.00-00 Tax On Generation Skipping Transfers 03/26/1999 199912011 42.14-00 Secretary's Authority to Provide Regulations 03/26/1999 199912010 901.00-00 Taxes of Foreign Countries and of Possessions of U.S. 03/26/1999 199912010 903.00-00 Credit for Taxes in Lieu of Income, etc., Taxes 03/26/1999 199912009 332.01-00 Nonrecognition of Gain or Loss 03/26/1999 199912008 368.00-00 Definitions Relating to Corporate Reorganizations 03/26/1999 199912007 108.02-00 Reduction of Tax Attributes 03/26/1999 199912006 1362.00-00 Election by Small Business Corporation 03/26/1999 199912005 166.00-00 Bad Debts 03/26/1999 Pagination First page « First Previous page Previous … Page 2945 Page 2946 Page 2947 Page 2948 Current page 2949 Page 2950 Page 2951 Page 2952 Page 2953 … Next page Next Last page Last »
