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. Afiche 71026 - 71050 of 73726jwenn Èd Jwenn Afiche pa paj 2550100200 RechèchEfase Nimewo UILC Sijè Dat Piblikasyon 199933042 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 08/20/1999 199933042 9100.00-00 Extension of Time for Making Certain Elections 08/20/1999 199933034 2041.08-00 Partial Release of Powers 08/20/1999 199933034 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 08/20/1999 199933034 2601.03-01 Irrevocable Trusts 08/20/1999 199933013 162.04-03 Capture Insurance 08/20/1999 199933009 3231.01-00 Employers v. Not Employers 08/20/1999 199933044 1362.01-03 Late Elections 08/20/1999 199933025 1362.02-03 Passive Investment Income 08/20/1999 199933026 877.01-00 Principal Purpose--the Avoidance of Tax 08/20/1999 199933043 168.00-00 Modified Accelerated Cost Recovery System 08/20/1999 199933043 9100.03-00 Section 146; Volume Cap 08/20/1999 199933017 04.15.00-00 ASSESSMENTS: Validity 08/20/1999 199933017 85.02.00-00 WAIVERS: Collection 08/20/1999 199933017 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 08/20/1999 199933045 1362.01-03 Late Elections 08/20/1999 199933001 1014.07-01 Value Determined on Date of Death 08/20/1999 199933051 4942.03-03 Minimum Investment Return 08/20/1999 199933051 4942.03-05 Qualifying Distribution 08/20/1999 199933051 4944.03-00 Exception for Program-Related Investments 08/20/1999 199933039 6091.01-01 General Rules for Persons Other Than Corporation 08/20/1999 199933039 6091.01-04 Hand-carried Returns of Persons Other Than Corporations 08/20/1999 199933039 6091.10-01 Persons Other Than Corporations 08/20/1999 199933002 2701.00-00 Special Valuation Rules for Transfers of Interests in Corporations or Partnerships 08/20/1999 199932047 50.00.00-00 LEVY 08/13/1999 Pagination First page « Premye Previous page Anvan … Page 2838 Page 2839 Page 2840 Page 2841 Aktyèl paj 2842 Page 2843 Page 2844 Page 2845 Page 2846 … Next page Apre Last page Anvan »
