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 71401 - 71425 of 73796Find Help Find Show per page 2550100200 SearchClear Number UILC Subject Release Date 199929022 1362.00-00 Election by Small Business Corporation 07/23/1999 199929030 1504.00-00 Definitions 07/23/1999 199929014 1362.01-03 Late Elections 07/23/1999 199929002 351.00-00 Transfer to Corporation Controlled by Transferor 07/23/1999 199929002 385.01-00 Debt v. Equity 07/23/1999 199929002 367.03-07 Transfers of Stock Subject to a Ten-Year Gain Recognition Agreement 07/23/1999 199929001 263A.05-01 Two-Year Preproductive Period 07/23/1999 199929001 9999.98-00 Not Able to Identify Under Present List 07/23/1999 199929027 2518.00-00 Disclaimers 07/23/1999 199929027 2518.01-04 Passage Without Direction by Disclaimant 07/23/1999 199929027 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 07/23/1999 199929027 2055.08-00 Disclaimers 07/23/1999 199929029 1362.01-03 Late Elections 07/23/1999 199929048 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 07/23/1999 199929007 3231.01-00 Employers v. Not Employers 07/23/1999 199929047 507.01-00 Termination Under Section 507(a)(1) 07/23/1999 199929047 4945.04-06 Expenditure Responsibility 07/23/1999 199929049 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 07/23/1999 199929037 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 07/23/1999 199929024 9999.98-00 Not Able to Identify Under Present List 07/23/1999 199929040 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 07/23/1999 199929015 357.02-00 Liabilities in Excess of Basis 07/23/1999 199929038 162.26-00 Capital v. Expense 07/23/1999 199929038 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 07/23/1999 199929045 415.02-01 Annual Addition 07/23/1999 Pagination First page « First Previous page Previous … Page 2853 Page 2854 Page 2855 Page 2856 Current page 2857 Page 2858 Page 2859 Page 2860 Page 2861 … Next page Next Last page Last »
