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 71101 - 71125 of 73726Find Help Find Show per page 2550100200 SearchClear Number UILC Subject Release Date 199932024 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 08/13/1999 199932024 7704.03-00 Qualifying Income 08/13/1999 199932023 9100.09-00 Section 442; Accounting Periods 08/13/1999 199932022 925.00-00 Transfer Pricing Rules 08/13/1999 199932022 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 08/13/1999 199932022 6901.03-00 Period of Limitations 08/13/1999 199932021 861.08-05 Research and Experimental Expenditures -- Allocation 08/13/1999 199932021 936.03-05 Profit Split Election 08/13/1999 199932020 1362.01-03 Late Elections 08/13/1999 199932019 108.01-02 Insolvent Taxpayer 08/13/1999 199932018 9100.00-00 Extension of Time for Making Certain Elections 08/13/1999 199932017 141.07-00 Management Contracts 08/13/1999 199932016 6601.01-00 Interest on Deficiencies 08/13/1999 199932015 7121.00-00 Closing Agreements 08/13/1999 199932014 1311.00-00 Correction of Error 08/13/1999 199932013 108.02-00 Reduction of Tax Attributes 08/13/1999 199932012 446.01-00 Clearly v. Not Clearly Reflecting Income 08/13/1999 199932012 1221.12-02 Business Hedges 08/13/1999 199932011 165.06-00 Worthless Securities 08/13/1999 199932011 1502.13-00 Intercompany Transactions 08/13/1999 199932011 1502.19-00 Excess Losses 08/13/1999 199932011 1502.20-00 Loss Disallowance Rule 08/13/1999 199932011 1502.80-00 Applicability of Other Provisions of Law 08/13/1999 199932010 6601.02-01 Starting Date (Avon Products) 08/13/1999 199932009 50.00.00-00 LEVY 08/13/1999 Pagination First page « First Previous page Previous … Page 2841 Page 2842 Page 2843 Page 2844 Current page 2845 Page 2846 Page 2847 Page 2848 Page 2849 … Next page Next Last page Last »
