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 71351 - 71375 of 73670Find Help Find Show per page 2550100200 SearchClear Number UILC Subject Release Date 199928027 368.04-00 Assets for Control of Transferee (Type "D") 07/16/1999 199928026 1362.00-00 Election by Small Business Corporation 07/16/1999 199928025 851.01-00 Election to be Regulated Investment Company 07/16/1999 199928025 855.01-00 General Rule 07/16/1999 199928025 9100.00-00 Extension of Time for Making Certain Elections 07/16/1999 199928024 1362.04-00 Inadvertent Terminations 07/16/1999 199928023 9100.09-00 Section 442; Accounting Periods 07/16/1999 199928022 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 07/16/1999 199928021 305.00-00 Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) 07/16/1999 199928021 305.06-00 Certain Transactions Treated as Distributions 07/16/1999 199928020 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 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 199928018 6416.00-00 Certain Taxes on Sales and Services 07/16/1999 199928017 104.02-00 Workmen's Compensation 07/16/1999 199928016 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 07/16/1999 199928015 162.36-02 Covered Employees 07/16/1999 199928014 162.36-02 Covered Employees 07/16/1999 199928013 61.05-03 Compensation 07/16/1999 199928013 83.00-00 Property Transferred in Connection With Performance of Services 07/16/1999 199928013 2511.00-00 Transfers in General (Gift v. Not a Gift) 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 199928011 115.02-00 Separate Entity v. Integral Part 07/16/1999 Pagination First page « First Previous page Previous … Page 2851 Page 2852 Page 2853 Page 2854 Current page 2855 Page 2856 Page 2857 Page 2858 Page 2859 … Next page Next Last page Last »