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 73796Find Help Find Show per page 2550100200 SearchClear Number UILC Subject Release Date 199951042 355.01-00 Spin-Off 12/24/1999 199951033 351.00-00 Transfer to Corporation Controlled by Transferor 12/24/1999 199951033 368.04-00 Assets for Control of Transferee (Type "D") 12/24/1999 199951001 4251.00-00 Communications Tax (Taxable v. Not Taxable) 12/24/1999 199951025 817.08-04 Look-Through Diversification 12/24/1999 199951046 408.00-00 Individual Retirement Accounts 12/24/1999 199951021 1361.03-03 Electing Small Business Trusts 12/24/1999 199951020 1361.03-03 Electing Small Business Trusts 12/24/1999 199951036 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 12/24/1999 199951036 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 12/24/1999 199951012 1362.01-03 Late Elections 12/24/1999 199951011 165.06-02 Securities In Affiliated Corporations 12/24/1999 199951039 1362.01-03 Late Elections 12/24/1999 199951049 414.08-00 Church Plan 12/24/1999 199951024 118.00-00 Contributions to the Capital of a Corporation 12/24/1999 199951041 414.09-00 Certain Employee Contributions 12/24/1999 199951043 351.00-00 Transfer to Corporation Controlled by Transferor 12/24/1999 199951043 367.00-00 Foreign Corporations 12/24/1999 199951043 897.00-00 Disposition of Investment in United States Real Property 12/24/1999 199951029 2056.07-03 Qualifying Interest 12/24/1999 199951015 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 12/24/1999 199951015 6213.07-01 Mathematical or Clerical Errors 12/24/1999 199951051 408.03-00 Rollover Contributions 12/24/1999 199951051 408.06-00 Distributions 12/24/1999 199951027 351.00-00 Transfer to Corporation Controlled by Transferor 12/24/1999 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 »