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 69701 - 69725 of 73634Find Help Find Show per page 2550100200 SearchClear Number UILC Subject Release Date 199948033 877.01-00 Principal Purpose--the Avoidance of Tax 12/03/1999 199948032 355.01-00 Spin-Off 12/03/1999 199948032 332.00-00 Complete Liquidation of Subsidiaries 12/03/1999 199948031 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 12/03/1999 199948030 561.05-00 Regulated Investment Companies 12/03/1999 199948030 562.03-02 Class of Stock 12/03/1999 199948030 851.00-00 Definition of Regulated Investment Company 12/03/1999 199948030 852.01-00 Investment Company Taxable Income 12/03/1999 199948029 17.31.00-00 COMPROMISE AND SETTLEMENT: Policy 12/03/1999 199948028 17.31.00-00 COMPROMISE AND SETTLEMENT: Policy 12/03/1999 199948027 9999.98-00 Not Able to Identify Under Present List 12/03/1999 199948026 1362.00-00 Election by Small Business Corporation 12/03/1999 199948025 42.07-00 Qualified Low-Income Housing Project 12/03/1999 199948024 2044.01-00 Inclusion of Property in which Decedent had Qualifying Income Interest for Life 12/03/1999 199948024 2523.06-01 Qualified Terminable Interest Property 12/03/1999 199948024 2631.00-00 GST Exemption 12/03/1999 199948024 2652.01-00 Transferor Defined 12/03/1999 199948023 1362.01-03 Late Elections 12/03/1999 199948022 355.04-00 Business Purpose 12/03/1999 199948021 1362.01-03 Late Elections 12/03/1999 199948020 1362.01-03 Late Elections 12/03/1999 199948019 62.02-02 Reimbursements 12/03/1999 199948019 162.08-03 Transportation 12/03/1999 199948019 162.13-03 Travel 12/03/1999 199948018 162.08-06 Commuting 12/03/1999 Pagination First page « First Previous page Previous … Page 2785 Page 2786 Page 2787 Page 2788 Current page 2789 Page 2790 Page 2791 Page 2792 Page 2793 … Next page Next Last page Last »
