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 69901 - 69925 of 73855jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 199949008 468B.06-00 Other Funds 12/10/1999 199949007 9100.09-00 Section 442; Accounting Periods 12/10/1999 199949006 6103.08-00 Disclosure to Departments of Treasury or Justice Employees for Tax Administration Purposes 12/10/1999 199949004 4001.00-00 Passenger Vehicles 12/10/1999 199949003 263.03-02 Repair v. Permanent Improvement 12/10/1999 199949003 162.16-04 Capital Expenditure v. Repair 12/10/1999 199949002 269.07-00 Consolidated Returns 12/10/1999 199949002 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 12/10/1999 199949002 1502.21-00 Consolidated Net Operating Loss Deduction 12/10/1999 199949001 304.02-04 Distribution to which Section 301 Applies 12/10/1999 199949001 301.02-02 Exceeds Earnings and Profits 12/10/1999 199949001 961.00-00 Adjustments to Basis of Stock In Controlled Foreign Corporations and of Other Property (Increase v. Reduction) 12/10/1999 199949001 986.03-00 Previously Taxed Earnings and Profits 12/10/1999 199948040 61.40-00 Governmental Benefits and Subsidies 12/03/1999 199948039 402.08-05 By a Surviving Spouse 12/03/1999 199948039 4974.00-00 Excise Tax on Certain Accumulations in Qualified Retirement Plans 12/03/1999 199948038 9999.98-00 Not Able to Identify Under Present List 12/03/1999 199948037 414.01-00 Service for Predecessor Employer 12/03/1999 199948036 408.03-00 Rollover Contributions 12/03/1999 199948035 414.08-00 Church Plan 12/03/1999 199948034 174.05-02 From Amortization to Current Deduction 12/03/1999 199948033 877.01-00 Principal Purpose--the Avoidance of Tax 12/03/1999 199948032 355.01-00 Spin-Off 12/03/1999 199948032 332.00-00 Complete Liquidation of Subsidiaries 12/03/1999 199948031 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 12/03/1999 Pagination First page « Premye Previous page Anvan … Page 2793 Page 2794 Page 2795 Page 2796 Aktyèl paj 2797 Page 2798 Page 2799 Page 2800 Page 2801 … Next page Apre Last page Anvan »
