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 70626 - 70650 of 73510Find Help Find Show per page 2550100200 SearchClear Number UILC Subject Release Date 199935062 404.11-00 Year of Deduction 09/03/1999 199935061 612.02-00 Allowable Capital Additions in Case of Mines 09/03/1999 199935060 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 09/03/1999 199935060 451.13-00 Prepaid and Advance Income 09/03/1999 199935060 451.15-00 Income From Sales 09/03/1999 199935060 451.19-00 Accrual Method 09/03/1999 199935059 50.00.00-00 LEVY 09/03/1999 199935058 9114.02-18 Pensions, Annuities, Alimony, and Child Support 09/03/1999 199935058 7701.21-20 Coordination with Income Tax Treaties 09/03/1999 199935057 9999.98-00 Not Able to Identify Under Present List 09/03/1999 199935056 09.08.00-00 BANKRUPTCY CODE CASES: Automatic stay (Sec. 362) 09/03/1999 199935055 408.08-00 Tax Treatment of Accounts and Annuities 09/03/1999 199935054 9999.98-00 Not Able to Identify Under Present List 09/03/1999 199935053 742.00-00 Basis of Transferee Partner's Interest 09/03/1999 199935053 705.02-00 Adjustments to Basis 09/03/1999 199935053 752.04-00 Sale or Exchange of an Interest 09/03/1999 199935052 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 09/03/1999 199935051 7701.00-00 Definitions 09/03/1999 199935050 368.08-01 Savings and Loan or Life Insurance Companies 09/03/1999 199935049 9100.09-00 Section 442; Accounting Periods 09/03/1999 199935048 877.01-00 Principal Purpose--the Avoidance of Tax 09/03/1999 199935047 678.01-01 Release or Modification of Power 09/03/1999 199935047 1361.03-01 Grantor Trusts 09/03/1999 199935046 678.01-01 Release or Modification of Power 09/03/1999 199935046 1361.03-01 Grantor Trusts 09/03/1999 Pagination First page « First Previous page Previous … Page 2822 Page 2823 Page 2824 Page 2825 Current page 2826 Page 2827 Page 2828 Page 2829 Page 2830 … Next page Next Last page Last »