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 69726 - 69750 of 73796Find Help Find Show per page 2550100200 SearchClear Number UILC Subject Release Date 199950004 168.18-00 Recovery Period 12/17/1999 199950004 168.20-00 Classification of Property 12/17/1999 199950031 1362.01-03 Late Elections 12/17/1999 199950010 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 12/17/1999 199950041 414.09-00 Certain Employee Contributions 12/17/1999 199950039 4941.04-00 Definition of Self-Dealing 12/17/1999 199950039 4943.04-03 Business Enterprise 12/17/1999 199950039 4944.03-00 Exception for Program-Related Investments 12/17/1999 199950039 4945.04-00 Definition of Taxable Expenditure 12/17/1999 199950002 894.04-00 Royalties 12/17/1999 199950017 1362.01-03 Late Elections 12/17/1999 199950012 1362.01-03 Late Elections 12/17/1999 199950005 1502.76-00 Taxable Year of Members of Group 12/17/1999 199950035 3401.04-02 Employee v. Not an Employee 12/17/1999 199950035 3401.06-00 Not Employees Under Section 530 of 1978 Revenue Act 12/17/1999 199950035 6041.00-00 Information at Source 12/17/1999 199950025 1362.02-03 Passive Investment Income 12/17/1999 199950006 861.10-02 Integrated Financial Transactions 12/17/1999 199950032 351.02-00 Series of Transactions 12/17/1999 199950032 355.09-00 Distributions Within a Consolidated Group 12/17/1999 199950032 355.01-00 Spin-Off 12/17/1999 199950007 9200.00-00 Tax Shelter (Use This Category Only When No Other Category Is Appropriate) 12/17/1999 199950027 9100.00-00 Extension of Time for Making Certain Elections 12/17/1999 199950027 7701.00-00 Definitions 12/17/1999 199950036 103.02-00 State and Local 12/17/1999 Pagination First page « First Previous page Previous … Page 2786 Page 2787 Page 2788 Page 2789 Current page 2790 Page 2791 Page 2792 Page 2793 Page 2794 … Next page Next Last page Last »
