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 69551 - 69575 of 73796Find Help Find Show per page 2550100200 SearchClear Number UILC Subject Release Date 199952044 2055.12-10 Reformations of Nonqualifying Interests 12/31/1999 199952043 1362.01-03 Late Elections 12/31/1999 199952042 457.01-00 Year of Inclusion in Gross Income 12/31/1999 199952042 457.05-00 Eligible Deferred Compensation Plan Defined 12/31/1999 199952041 877.03-00 Alternative Tax 12/31/1999 199952041 351.00-00 Transfer to Corporation Controlled by Transferor 12/31/1999 199952041 357.00-00 Assumption of Liability (Gain Recognized v. Not Recognized) 12/31/1999 199952041 367.03-14 Failure to Comply 12/31/1999 199952041 482.01-00 Organization, Trade or Business 12/31/1999 199952041 482.15-00 Sham Transaction 12/31/1999 199952041 1491.01-00 Transfer by a United States Citizen or Resident, or by a Domestic Corporation or Partnership, or by an Estate or Trust 12/31/1999 199952040 468B.01-00 In General 12/31/1999 199952040 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 12/31/1999 199952039 2053.02-00 Estimated Amounts 12/31/1999 199952038 805.02-00 Increases Certain Reserves 12/31/1999 199952038 108.01-00 Exclusion From Gross Income 12/31/1999 199952038 108.01-02 Insolvent Taxpayer 12/31/1999 199952038 832.00-00 Insurance Company Taxable Income 12/31/1999 199952037 170.14-00 Qualified Conservation Contribution 12/31/1999 199952036 1362.04-00 Inadvertent Terminations 12/31/1999 199952035 664.03-03 Unitrust With Income Exception 12/31/1999 199952034 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/31/1999 199952034 368.04-00 Assets for Control of Transferee (Type "D") 12/31/1999 199952033 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/31/1999 199952033 368.04-00 Assets for Control of Transferee (Type "D") 12/31/1999 Pagination First page « First Previous page Previous … Page 2779 Page 2780 Page 2781 Page 2782 Current page 2783 Page 2784 Page 2785 Page 2786 Page 2787 … Next page Next Last page Last »