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 69651 - 69675 of 73634Find Help Find Show per page 2550100200 SearchClear Number UILC Subject Release Date 199949026 7702.20-00 Correction of Errors 12/10/1999 199949025 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 12/10/1999 199949024 355.03-00 Active Business 12/10/1999 199949024 355.03-01 Five-Year Requirement 12/10/1999 199949023 2518.00-00 Disclaimers 12/10/1999 199949023 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 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 199949021 1362.01-03 Late Elections 12/10/1999 199949020 1362.00-00 Election by Small Business Corporation 12/10/1999 199949019 1362.00-00 Election by Small Business Corporation 12/10/1999 199949018 1361.03-02 Qualified Subchapter S Trusts 12/10/1999 199949017 1362.01-03 Late Elections 12/10/1999 199949016 168.00-00 Modified Accelerated Cost Recovery System 12/10/1999 199949016 168.20-00 Classification of Property 12/10/1999 199949016 168.20-02 Asset Classes 12/10/1999 199949015 1362.01-03 Late Elections 12/10/1999 199949014 162.36-04 Performance-Based Compensation 12/10/1999 199949013 1362.01-03 Late Elections 12/10/1999 199949012 1362.01-03 Late Elections 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 199949010 1362.01-03 Late Elections 12/10/1999 199949009 280G.01-00 Definitions 12/10/1999 199949009 4999.00-00 Golden Parachute Payments 12/10/1999 Pagination First page « First Previous page Previous … Page 2783 Page 2784 Page 2785 Page 2786 Current page 2787 Page 2788 Page 2789 Page 2790 Page 2791 … Next page Next Last page Last »
