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 69676 - 69700 of 73796Find Help Find Show per page 2550100200 SearchClear Number UILC Subject Release Date 199951027 367.00-00 Foreign Corporations 12/24/1999 199951027 897.00-00 Disposition of Investment in United States Real Property 12/24/1999 199951050 9999.98-00 Not Able to Identify Under Present List 12/24/1999 199951031 2702.00-00 Special Valuation Rules for Transfers in Trust 12/24/1999 199951007 6401.00-00 Amounts Treated as Overpayments 12/24/1999 199951004 1031.04-00 Excepted Property 12/24/1999 199951022 1361.03-03 Electing Small Business Trusts 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 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 199951006 1031.02-00 Like Kind Property 12/24/1999 199951034 32.00-00 (Former Section 43 Redesignated Section 32) Earned Income Credit 12/24/1999 199951044 351.00-00 Transfer to Corporation Controlled by Transferor 12/24/1999 199951044 367.00-00 Foreign Corporations 12/24/1999 199951044 897.00-00 Disposition of Investment in United States Real Property 12/24/1999 199951028 2601.03-01 Irrevocable Trusts 12/24/1999 199951028 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/24/1999 199951028 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 12/24/1999 199951028 1223.00-00 Holding Period of Capital Assets 12/24/1999 199951028 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 12/24/1999 199951019 877.01-00 Principal Purpose--the Avoidance of Tax 12/24/1999 199951008 6601.02-01 Starting Date (Avon Products) 12/24/1999 Pagination First page « First Previous page Previous … Page 2784 Page 2785 Page 2786 Page 2787 Current page 2788 Page 2789 Page 2790 Page 2791 Page 2792 … Next page Next Last page Last »