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 73651 - 73675 of 73796Find Help Find Show per page 2550100200 SearchClear Number UILC Subject Release Date 199903042 355.01-01 Split-Off 01/22/1999 199903042 368.04-00 Assets for Control of Transferee (Type "D") 01/22/1999 199903047 9100.09-00 Section 442; Accounting Periods 01/22/1999 199903033 9100.10-01 Accounting Methods 01/22/1999 199903015 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 01/22/1999 199903035 174.05-02 From Amortization to Current Deduction 01/22/1999 199903023 1362.04-00 Inadvertent Terminations 01/22/1999 199903014 355.01-01 Split-Off 01/22/1999 199903014 368.04-00 Assets for Control of Transferee (Type "D") 01/22/1999 199903005 42.10-00 Recapture of Credit 01/22/1999 199903032 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 01/22/1999 199903032 3121.16-00 Treatment of Certain Deferred Compensation and Salary Reduction Arrangements 01/22/1999 199903032 3401.01-00 Wages Subject to Withholding 01/22/1999 199903009 1362.00-00 Election by Small Business Corporation 01/22/1999 199903029 51.07.00-00 LIENS: Filing 01/22/1999 199903029 51.07.09-00 LIENS: Filing: State law, effect of 01/22/1999 199903006 1362.00-00 Election by Small Business Corporation 01/22/1999 199903004 42.14-00 Secretary's Authority to Provide Regulations 01/22/1999 199903031 2056.07-03 Qualifying Interest 01/22/1999 199903049 1362.04-00 Inadvertent Terminations 01/22/1999 199903010 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 01/22/1999 199903027 856.04-00 Rents From Real Property 01/22/1999 199903002 1362.00-00 Election by Small Business Corporation 01/22/1999 199903038 2053.02-00 Estimated Amounts 01/22/1999 199903052 414.07-00 Governmental Plan 01/22/1999 Pagination First page « First Previous page Previous … Page 2943 Page 2944 Page 2945 Page 2946 Current page 2947 Page 2948 Page 2949 Page 2950 Page 2951 … Next page Next Last page Last »