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. Showing 69651 - 69675 of 73796Find Help Find Show per page 2550100200 SearchClear Number UILC Subject Release Date 199951022 1361.03-03 Electing Small Business Trusts 12/24/1999 199951002 897.01-00 Foreign Governments and International Organizations 12/24/1999 199951002 897.02-00 U.S. Real Property Interest 12/24/1999 199951002 1445.04-02 Transferor Is Exempt From U.S. Tax 12/24/1999 199951002 6511.09-00 Timeliness of Claim 12/24/1999 199951012 1362.01-03 Late Elections 12/24/1999 199951021 1361.03-03 Electing Small Business Trusts 12/24/1999 199951047 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 12/24/1999 199951027 351.00-00 Transfer to Corporation Controlled by Transferor 12/24/1999 199951027 367.00-00 Foreign Corporations 12/24/1999 199951027 897.00-00 Disposition of Investment in United States Real Property 12/24/1999 199951007 6401.00-00 Amounts Treated as Overpayments 12/24/1999 199951031 2702.00-00 Special Valuation Rules for Transfers in Trust 12/24/1999 199951051 408.03-00 Rollover Contributions 12/24/1999 199951051 408.06-00 Distributions 12/24/1999 199951014 355.01-00 Spin-Off 12/24/1999 199951014 368.05-00 Recapitalization (Type "E") 12/24/1999 199951023 1361.03-03 Electing Small Business Trusts 12/24/1999 199951006 1031.02-00 Like Kind Property 12/24/1999 199951009 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/24/1999 199951009 2511.00-00 Transfers in General (Gift v. Not a Gift) 12/24/1999 199951009 2601.00-00 Tax On Generation Skipping Transfers 12/24/1999 199951004 1031.04-00 Excepted Property 12/24/1999 199951024 118.00-00 Contributions to the Capital of a Corporation 12/24/1999 199951046 408.00-00 Individual Retirement Accounts 12/24/1999 Pagination First page « First Previous page Previous … Page 2783 Page 2784 Page 2785 Page 2786 Current page 2787 Page 2788 Page 2789 Page 2790 Page 2791 … Next page Next Last page Last »