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 73796Find Help Find Show per page 2550100200 SearchClear Number UILC Subject Release Date 199931019 1362.01-03 Late Elections 08/06/1999 199931025 9100.00-00 Extension of Time for Making Certain Elections 08/06/1999 199931010 1362.02-02 Ceases to be Small Business Corporation 08/06/1999 199931035 901.01-00 Allowance of Credit 08/06/1999 199930022 9100.22-00 Other 07/30/1999 199930022 1503.04-04 Dual Resident Corporation 07/30/1999 199930024 856.04-00 Rents From Real Property 07/30/1999 199930032 9100.09-00 Section 442; Accounting Periods 07/30/1999 199930052 402.08-05 By a Surviving Spouse 07/30/1999 199930052 4974.00-00 Excise Tax on Certain Accumulations in Qualified Retirement Plans 07/30/1999 199930019 877.01-00 Principal Purpose--the Avoidance of Tax 07/30/1999 199930029 2601.03-01 Irrevocable Trusts 07/30/1999 199930048 4941.04-00 Definition of Self-Dealing 07/30/1999 199930036 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/30/1999 199930036 2601.00-00 Tax On Generation Skipping Transfers 07/30/1999 199930036 507.00-00 Termination of Private Foundation Status 07/30/1999 199930036 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/30/1999 199930036 643.00-00 Definitions Applicable to Subparts A, B, C, and D 07/30/1999 199930036 4941.00-00 Excise Taxes on Acts of Self-Dealing 07/30/1999 199930027 1362.00-00 Election by Small Business Corporation 07/30/1999 199930009 3231.01-00 Employers v. Not Employers 07/30/1999 199930040 4976.01-00 Disqualified Benefits 07/30/1999 199930005 9214.04-00 Computer Leasing 07/30/1999 199930020 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 07/30/1999 199930050 507.00-00 Termination of Private Foundation Status 07/30/1999 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 »
