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 71276 - 71300 of 73670Find Help Find Show per page 2550100200 SearchClear Number UILC Subject Release Date 199929032 9100.00-00 Extension of Time for Making Certain Elections 07/23/1999 199929032 1361.05-00 Qualified Subchapter S Subsidiary 07/23/1999 199929031 1504.00-00 Definitions 07/23/1999 199929030 1504.00-00 Definitions 07/23/1999 199929029 1362.01-03 Late Elections 07/23/1999 199929028 101.05-00 Flexible Premium Contracts Before 1985 07/23/1999 199929028 808.04-00 Excess Interest 07/23/1999 199929028 7702.10-00 Cash Surrender Value 07/23/1999 199929027 2518.00-00 Disclaimers 07/23/1999 199929027 2518.01-04 Passage Without Direction by Disclaimant 07/23/1999 199929027 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 07/23/1999 199929027 2055.08-00 Disclaimers 07/23/1999 199929026 302.03-00 Complete Termination of Interest 07/23/1999 199929025 6166.03-00 Active Trade or Business 07/23/1999 199929024 9999.98-00 Not Able to Identify Under Present List 07/23/1999 199929023 856.04-00 Rents From Real Property 07/23/1999 199929022 1362.00-00 Election by Small Business Corporation 07/23/1999 199929021 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/23/1999 199929021 2601.00-00 Tax On Generation Skipping Transfers 07/23/1999 199929021 507.00-00 Termination of Private Foundation Status 07/23/1999 199929021 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/23/1999 199929021 643.00-00 Definitions Applicable to Subparts A, B, C, and D 07/23/1999 199929021 4941.00-00 Excise Taxes on Acts of Self-Dealing 07/23/1999 199929020 1362.01-03 Late Elections 07/23/1999 199929019 6013.04-01 Innocent Spouse Relief 07/23/1999 Pagination First page « First Previous page Previous … Page 2848 Page 2849 Page 2850 Page 2851 Current page 2852 Page 2853 Page 2854 Page 2855 Page 2856 … Next page Next Last page Last »