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 73376 - 73400 of 73935jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 199908052 4941.00-00 Excise Taxes on Acts of Self-Dealing 02/26/1999 199908052 4942.03-05 Qualifying Distribution 02/26/1999 199908052 4945.04-06 Expenditure Responsibility 02/26/1999 199908051 1362.00-00 Election by Small Business Corporation 02/26/1999 199908050 1362.00-00 Election by Small Business Corporation 02/26/1999 199908049 1362.00-00 Election by Small Business Corporation 02/26/1999 199908048 1362.00-00 Election by Small Business Corporation 02/26/1999 199908047 1362.00-00 Election by Small Business Corporation 02/26/1999 199908046 1362.04-00 Inadvertent Terminations 02/26/1999 199908045 1248.03-00 Limitation of Tax Applicable to Individuals 02/26/1999 199908045 1366.00-00 Pass-Thru of Items to Shareholders 02/26/1999 199908044 1248.03-00 Limitation of Tax Applicable to Individuals 02/26/1999 199908044 1366.00-00 Pass-Thru of Items to Shareholders 02/26/1999 199908043 708.03-00 Division 02/26/1999 199908042 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 02/26/1999 199908041 117.05-00 Limitation 02/26/1999 199908040 453.06-01 Dealer in Personalty 02/26/1999 199908039 170.05-00 Corporations on Accrual Basis 02/26/1999 199908039 267.00-00 Losses, Expenses, and Interest With Respect to Transactions Between Related Parties 02/26/1999 199908039 1366.00-00 Pass-Thru of Items to Shareholders 02/26/1999 199908038 501.12-02 Mutual or Cooperative Telephone Companies 02/26/1999 199908038 513.03-00 Cooperatives 02/26/1999 199908037 42.04-00 Eligible Basis 02/26/1999 199908037 42.10-00 Recapture of Credit 02/26/1999 199908036 355.03-01 Five-Year Requirement 02/26/1999 Pagination First page « Premye Previous page Anvan … Page 2932 Page 2933 Page 2934 Page 2935 Aktyèl paj 2936 Page 2937 Page 2938 Page 2939 Page 2940 … Next page Apre Last page Anvan »