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 69776 - 69800 of 73796Find Help Find Show per page 2550100200 SearchClear Number UILC Subject Release Date 199950015 1362.01-03 Late Elections 12/17/1999 199950033 6020.02-00 Return Prepared by IRS Personnel 12/17/1999 199950033 6651.04-00 Increase in Penalty for Failure to Pay Tax 12/17/1999 199950033 6651.20-00 Return Prepared by Service 12/17/1999 199950003 368.03-01 Substantially All the Property 12/17/1999 199950043 412.06-00 Minimum Funding Waiver 12/17/1999 199950029 108.00-00 Income From Discharge of Indebtedness 12/17/1999 199950029 108.01-00 Exclusion From Gross Income 12/17/1999 199950029 9100.00-00 Extension of Time for Making Certain Elections 12/17/1999 199949026 101.05-00 Flexible Premium Contracts Before 1985 12/10/1999 199949026 7702.20-00 Correction of Errors 12/10/1999 199949031 167.01-00 Property Used in the Trade or Business 12/10/1999 199949031 167.02-00 Property Held for Production of Income 12/10/1999 199949008 162.00-00 Trade or Business (Deductible v. Not Deductible) 12/10/1999 199949008 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 12/10/1999 199949008 468B.00-00 Special Rules For Designated Settlement Funds 12/10/1999 199949008 468B.03-00 Deduction Not Allowed For Transfer of Insurance Amounts 12/10/1999 199949008 468B.06-00 Other Funds 12/10/1999 199949035 144.01-03 $10,000,000 Limit 12/10/1999 199949011 1504.00-00 Definitions 12/10/1999 199949011 9100.00-00 Extension of Time for Making Certain Elections 12/10/1999 199949036 469.01-00 Disallowed Loss and Credit 12/10/1999 199949012 1362.01-03 Late Elections 12/10/1999 199949017 1362.01-03 Late Elections 12/10/1999 199949024 355.03-00 Active Business 12/10/1999 Pagination First page « First Previous page Previous … Page 2788 Page 2789 Page 2790 Page 2791 Current page 2792 Page 2793 Page 2794 Page 2795 Page 2796 … Next page Next Last page Last »
