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 69851 - 69875 of 73796Find Help Find Show per page 2550100200 SearchClear Number UILC Subject Release Date 199949021 1362.01-03 Late Elections 12/10/1999 199949046 9999.98-00 Not Able to Identify Under Present List 12/10/1999 199949022 9100.09-00 Section 442; Accounting Periods 12/10/1999 199949022 444.03-00 Procedural Requirements for Making Election 12/10/1999 199948036 408.03-00 Rollover Contributions 12/03/1999 199948029 17.31.00-00 COMPROMISE AND SETTLEMENT: Policy 12/03/1999 199948017 1362.01-03 Late Elections 12/03/1999 199948016 162.08-06 Commuting 12/03/1999 199948004 50.29.00-00 LEVY: Retirement benefits 12/03/1999 199948004 64.38.00-00 PROPERTY SUBJECT TO COLLECTION: Pensions 12/03/1999 199948033 877.01-00 Principal Purpose--the Avoidance of Tax 12/03/1999 199948007 1362.01-03 Late Elections 12/03/1999 199948014 2601.00-00 Tax On Generation Skipping Transfers 12/03/1999 199948005 1502.77-00 Common Parent Agent for Subsidiaries 12/03/1999 199948025 42.07-00 Qualified Low-Income Housing Project 12/03/1999 199948008 1362.01-03 Late Elections 12/03/1999 199948012 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 12/03/1999 199948012 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 12/03/1999 199948027 9999.98-00 Not Able to Identify Under Present List 12/03/1999 199948034 174.05-02 From Amortization to Current Deduction 12/03/1999 199948002 3121.16-00 Treatment of Certain Deferred Compensation and Salary Reduction Arrangements 12/03/1999 199948026 1362.00-00 Election by Small Business Corporation 12/03/1999 199948037 414.01-00 Service for Predecessor Employer 12/03/1999 199948030 561.05-00 Regulated Investment Companies 12/03/1999 199948030 562.03-02 Class of Stock 12/03/1999 Pagination First page « First Previous page Previous … Page 2791 Page 2792 Page 2793 Page 2794 Current page 2795 Page 2796 Page 2797 Page 2798 Page 2799 … Next page Next Last page Last »
