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 69951 - 69975 of 73796Find Help Find Show per page 2550100200 SearchClear Number UILC Subject Release Date 199947014 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 11/26/1999 199947014 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 11/26/1999 199947013 9100.22-00 Other 11/26/1999 199947013 1503.04-04 Dual Resident Corporation 11/26/1999 199947012 9100.00-00 Extension of Time for Making Certain Elections 11/26/1999 199947011 367.02-00 Exception Under section 367(a) for Transfers of Property Other Than Stock For Use in the Active Conduct of a Trade or Business 11/26/1999 199947010 453C.00-00 (Repealed - 1987 Act) Certain Indebtedness Treated as Payment on Installment Obligations 11/26/1999 199947009 9114.03-13 Germany 11/26/1999 199947009 894.11-00 Pensions 11/26/1999 199947008 832.17-07 Special Deduction for Companies that Took Into Account Salvage Recoverable 11/26/1999 199947008 832.06-01 Salvage and Reinsurance Recoverable 11/26/1999 199947008 832.17-08 Special Rule for Overestimates 11/26/1999 199947007 461.09-01 Accrual Basis 11/26/1999 199947006 988.01-00 Definition of Section 988 Transaction and Other Terms 11/26/1999 199947005 274.01-00 Entertainment, Amusement, or Recreation 11/26/1999 199947004 66.01-00 Spouses Living Apart 11/26/1999 199947003 3121.01-12 Payment Under Employers' Plans for Retirement, Disability, Death, etc. 11/26/1999 199947002 419.12-02 Collectively Bargained Funds 11/26/1999 199947001 351.00-00 Transfer to Corporation Controlled by Transferor 11/26/1999 199946038 9100.00-00 Extension of Time for Making Certain Elections 11/19/1999 199946037 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/19/1999 199946037 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 11/19/1999 199946036 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 11/19/1999 199946035 468A.04-02 Revised Schedules 11/19/1999 199946035 468A.03-04 Formulas or Other Methods 11/19/1999 Pagination First page « First Previous page Previous … Page 2795 Page 2796 Page 2797 Page 2798 Current page 2799 Page 2800 Page 2801 Page 2802 Page 2803 … Next page Next Last page Last »
