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 69876 - 69900 of 73796Find Help Find Show per page 2550100200 SearchClear Number UILC Subject Release Date 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 199948017 1362.01-03 Late Elections 12/03/1999 199948016 162.08-06 Commuting 12/03/1999 199948015 1362.01-03 Late Elections 12/03/1999 199948014 2601.00-00 Tax On Generation Skipping Transfers 12/03/1999 199948013 1362.00-00 Election by Small Business Corporation 12/03/1999 199948012 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 12/03/1999 199948012 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 12/03/1999 199948011 423.00-00 Employee Stock Purchase Plans 12/03/1999 199948010 1362.02-03 Passive Investment Income 12/03/1999 199948009 1362.01-03 Late Elections 12/03/1999 199948008 1362.01-03 Late Elections 12/03/1999 199948007 1362.01-03 Late Elections 12/03/1999 199948006 42.04-00 Eligible Basis 12/03/1999 Pagination First page « First Previous page Previous … Page 2792 Page 2793 Page 2794 Page 2795 Current page 2796 Page 2797 Page 2798 Page 2799 Page 2800 … Next page Next Last page Last »
