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 73796Find Help Find Show per page 2550100200 SearchClear Number UILC Subject Release Date 199949047 412.06-00 Minimum Funding Waiver 12/10/1999 199949042 468A.04-02 Revised Schedules 12/10/1999 199949042 468A.03-04 Formulas or Other Methods 12/10/1999 199949012 1362.01-03 Late Elections 12/10/1999 199949032 50.20.02-00 LEVY: Levy procedure: Jeopardy 12/10/1999 199949007 9100.09-00 Section 442; Accounting Periods 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 199949027 482.08-00 Interest 12/10/1999 199949034 28.02.00-00 ERRONEOUS REFUNDS: Erroneous credit 12/10/1999 199949034 09.31.00-00 BANKRUPTCY CODE CASES: Preference (Sec. 547) 12/10/1999 199949001 304.02-04 Distribution to which Section 301 Applies 12/10/1999 199949001 301.02-02 Exceeds Earnings and Profits 12/10/1999 199949001 961.00-00 Adjustments to Basis of Stock In Controlled Foreign Corporations and of Other Property (Increase v. Reduction) 12/10/1999 199949001 986.03-00 Previously Taxed Earnings and Profits 12/10/1999 199949003 263.03-02 Repair v. Permanent Improvement 12/10/1999 199949003 162.16-04 Capital Expenditure v. Repair 12/10/1999 199949041 453.09-01 Alternative Basis Recovery 12/10/1999 199949025 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 12/10/1999 199949046 9999.98-00 Not Able to Identify Under Present List 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 199949010 1362.01-03 Late Elections 12/10/1999 199949009 280G.01-00 Definitions 12/10/1999 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 »