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 71326 - 71350 of 73670Find Help Find Show per page 2550100200 SearchClear Number UILC Subject Release Date 199929022 1362.00-00 Election by Small Business Corporation 07/23/1999 199929004 9999.98-00 Not Able to Identify Under Present List 07/23/1999 199929016 1362.00-00 Election by Small Business Corporation 07/23/1999 199928016 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 07/16/1999 199928031 402.01-01 Capital Gain Treatment of Certain Distributions 07/16/1999 199928031 402.08-00 Rollover Contributions 07/16/1999 199928039 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 07/16/1999 199928026 1362.00-00 Election by Small Business Corporation 07/16/1999 199928024 1362.04-00 Inadvertent Terminations 07/16/1999 199928042 512.10-00 Modifications 07/16/1999 199928003 1278.00-00 Definitions and Special Rules 07/16/1999 199928012 457.01-00 Year of Inclusion in Gross Income 07/16/1999 199928012 457.05-00 Eligible Deferred Compensation Plan Defined 07/16/1999 199928012 457.12-01 Trusts 07/16/1999 199928009 7701.00-00 Definitions 07/16/1999 199928018 6416.00-00 Certain Taxes on Sales and Services 07/16/1999 199928034 402.01-01 Capital Gain Treatment of Certain Distributions 07/16/1999 199928034 402.08-00 Rollover Contributions 07/16/1999 199928004 9999.98-00 Not Able to Identify Under Present List 07/16/1999 199928005 9999.98-00 Not Able to Identify Under Present List 07/16/1999 199928022 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 07/16/1999 199928006 9999.98-00 Not Able to Identify Under Present List 07/16/1999 199928011 115.02-00 Separate Entity v. Integral Part 07/16/1999 199928019 305.00-00 Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) 07/16/1999 199928019 305.06-00 Certain Transactions Treated as Distributions 07/16/1999 Pagination First page « First Previous page Previous … Page 2850 Page 2851 Page 2852 Page 2853 Current page 2854 Page 2855 Page 2856 Page 2857 Page 2858 … Next page Next Last page Last »
