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 71251 - 71275 of 73796Find Help Find Show per page 2550100200 SearchClear Number UILC Subject Release Date 199931009 1362.01-03 Late Elections 08/06/1999 199931003 355.01-00 Spin-Off 08/06/1999 199931003 355.01-01 Split-Off 08/06/1999 199931003 368.04-00 Assets for Control of Transferee (Type "D") 08/06/1999 199931041 9999.98-00 Not Able to Identify Under Present List 08/06/1999 199931032 1362.01-03 Late Elections 08/06/1999 199931024 465.00-00 Deductions Limited to Amount at Risk 08/06/1999 199931024 752.00-00 Treatment of Certain Liabilities 08/06/1999 199931024 752.03-00 Liability to Which Property is Subject 08/06/1999 199931024 752.07-00 Sharing Non-recourse Liabilities 08/06/1999 199931006 1362.01-02 Election After Termination 08/06/1999 199931042 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 08/06/1999 199931042 115.00-00 Income of States, Municipalities, etc. 08/06/1999 199931042 141.00-00 Private Activity Bond; Qualified Bond 08/06/1999 199931042 145.00-00 Qualified 501(c)(3) Bonds 08/06/1999 199931050 4971.00-00 Taxes on Failure to Meet Minimum Funding Standards 08/06/1999 199931021 877.01-00 Principal Purpose--the Avoidance of Tax 08/06/1999 199931045 528.00-00 Certain Homeowners Associations 08/06/1999 199931008 1362.01-03 Late Elections 08/06/1999 199931011 1362.00-00 Election by Small Business Corporation 08/06/1999 199931015 457.01-00 Year of Inclusion in Gross Income 08/06/1999 199931015 457.05-00 Eligible Deferred Compensation Plan Defined 08/06/1999 199931004 924.01-00 Definition of Foreign Trading Gross Receipts 08/06/1999 199931016 9100.00-00 Extension of Time for Making Certain Elections 08/06/1999 199931016 7701.00-00 Definitions 08/06/1999 Pagination First page « First Previous page Previous … Page 2847 Page 2848 Page 2849 Page 2850 Current page 2851 Page 2852 Page 2853 Page 2854 Page 2855 … Next page Next Last page Last »