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 69826 - 69850 of 73634Find Help Find Show per page 2550100200 SearchClear Number UILC Subject Release Date 199946025 1362.01-03 Late Elections 11/19/1999 199946024 1362.00-00 Election by Small Business Corporation 11/19/1999 199946023 1362.01-03 Late Elections 11/19/1999 199946022 1362.01-03 Late Elections 11/19/1999 199946021 2601.00-00 Tax On Generation Skipping Transfers 11/19/1999 199946020 4371.00-00 Foreign Insurers Policies Tax (Taxable v. Not Taxable) 11/19/1999 199946019 877.01-00 Principal Purpose--the Avoidance of Tax 11/19/1999 199946018 332.00-00 Complete Liquidation of Subsidiaries 11/19/1999 199946018 351.00-00 Transfer to Corporation Controlled by Transferor 11/19/1999 199946018 355.01-00 Spin-Off 11/19/1999 199946018 367.40-00 Treatment of Distribution Described in Section 367(e) 11/19/1999 199946018 368.04-00 Assets for Control of Transferee (Type "D") 11/19/1999 199946018 367.40-00 Treatment of Distribution Described in Section 367(e) 11/19/1999 199946018 332.00-00 Complete Liquidation of Subsidiaries 11/19/1999 199946017 9100.09-00 Section 442; Accounting Periods 11/19/1999 199946016 9100.09-00 Section 442; Accounting Periods 11/19/1999 199946015 1362.01-03 Late Elections 11/19/1999 199946014 1362.04-00 Inadvertent Terminations 11/19/1999 199946013 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 11/19/1999 199946013 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 11/19/1999 199946012 43.02-01 Tertiary Recovery Method 11/19/1999 199946011 355.01-01 Split-Off 11/19/1999 199946010 1502.77-00 Common Parent Agent for Subsidiaries 11/19/1999 199946010 6213.08-00 Waiver of Restrictions 11/19/1999 199946010 7121.00-00 Closing Agreements 11/19/1999 Pagination First page « First Previous page Previous … Page 2790 Page 2791 Page 2792 Page 2793 Current page 2794 Page 2795 Page 2796 Page 2797 Page 2798 … Next page Next Last page Last »
