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 71076 - 71100 of 73726jwenn Èd Jwenn Afiche pa paj 2550100200 RechèchEfase Nimewo UILC Sijè Dat Piblikasyon 199932042 2518.01-02 Acceptance of Benefits 08/13/1999 199932041 355.01-01 Split-Off 08/13/1999 199932040 877.01-00 Principal Purpose--the Avoidance of Tax 08/13/1999 199932039 877.01-00 Principal Purpose--the Avoidance of Tax 08/13/1999 199932038 1362.00-00 Election by Small Business Corporation 08/13/1999 199932037 1362.01-03 Late Elections 08/13/1999 199932035 877.01-00 Principal Purpose--the Avoidance of Tax 08/13/1999 199932034 9100.22-00 Other 08/13/1999 199932034 1503.04-04 Dual Resident Corporation 08/13/1999 199932033 9100.09-00 Section 442; Accounting Periods 08/13/1999 199932033 444.03-00 Procedural Requirements for Making Election 08/13/1999 199932032 4976.00-00 Taxes with Respect to Funded Welfare Benefit Plans 08/13/1999 199932032 61.44-00 Recovery of Items Previously Deducted--Tax Benefit 08/13/1999 199932031 83.01-00 When Includible in Gross Income 08/13/1999 199932031 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 08/13/1999 199932031 419.00-00 Treatment of Funded Welfare Benefit Plans 08/13/1999 199932031 671.02-00 Persons Treated as Grantors 08/13/1999 199932031 677.04-00 Discharge of Obligation of Grantor or Spouse 08/13/1999 199932030 1362.01-03 Late Elections 08/13/1999 199932029 1362.01-03 Late Elections 08/13/1999 199932028 642.03-03 Paid or Permanently Set Aside 08/13/1999 199932027 642.03-03 Paid or Permanently Set Aside 08/13/1999 199932026 1362.04-00 Inadvertent Terminations 08/13/1999 199932025 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 08/13/1999 199932025 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 08/13/1999 Pagination First page « Premye Previous page Anvan … Page 2840 Page 2841 Page 2842 Page 2843 Aktyèl paj 2844 Page 2845 Page 2846 Page 2847 Page 2848 … Next page Apre Last page Anvan »
