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 73626 - 73650 of 73823jwenn Èd Jwenn Afiche pa paj 2550100200 RechèchEfase Nimewo UILC Sijè Dat Piblikasyon 199904022 7701.00-00 Definitions 01/29/1999 199904022 7701.02-00 Partnerships v. Associations 01/29/1999 199904009 9100.00-00 Extension of Time for Making Certain Elections 01/29/1999 199904009 468B.06-00 Other Funds 01/29/1999 199904003 1362.00-00 Election by Small Business Corporation 01/29/1999 199904021 9100.00-00 Extension of Time for Making Certain Elections 01/29/1999 199904030 1362.00-00 Election by Small Business Corporation 01/29/1999 199904021 7701.00-00 Definitions 01/29/1999 199904021 7701.02-00 Partnerships v. Associations 01/29/1999 199904032 6672.00-00 Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax orSupply Information by DISC or FSC 01/29/1999 199904027 29.01-00 Allowance of Credit 01/29/1999 199904025 7704.03-00 Qualifying Income 01/29/1999 199904040 355.04-00 Business Purpose 01/29/1999 199904013 355.01-00 Spin-Off 01/29/1999 199904013 368.04-00 Assets for Control of Transferee (Type "D") 01/29/1999 199904001 2041.08-00 Partial Release of Powers 01/29/1999 199904001 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 01/29/1999 199904001 2601.03-01 Irrevocable Trusts 01/29/1999 199903037 83.08-00 Deduction by Employer 01/22/1999 199903037 404.10-00 Deferred Compensation 01/22/1999 199903037 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 01/22/1999 199903020 101.01-02 Transfer for Consideration 01/22/1999 199903044 1362.00-00 Election by Small Business Corporation 01/22/1999 199903051 401.06-00 Required Distributions 01/22/1999 199903008 1362.00-00 Election by Small Business Corporation 01/22/1999 Pagination First page « Premye Previous page Anvan … Page 2942 Page 2943 Page 2944 Page 2945 Aktyèl paj 2946 Page 2947 Page 2948 Page 2949 Page 2950 … Next page Apre Last page Anvan »