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 71401 - 71425 of 73670Find Help Find Show per page 2550100200 SearchClear Number UILC Subject Release Date 199927039 61.43-01 Lease of Property 07/09/1999 199927038 6651.04-00 Increase in Penalty for Failure to Pay Tax 07/09/1999 199927038 6331.00-00 Levy and Distraint 07/09/1999 199927038 6331.18-04 Notice and Demand 07/09/1999 199927037 09.35.00-00 BANKRUPTCY CODE CASES: Refunds 07/09/1999 199927036 131.01-00 Qualified Foster Care Payment Defined 07/09/1999 199927036 131.01-01 Qualified Foster Individual 07/09/1999 199927035 9100.09-00 Section 442; Accounting Periods 07/09/1999 199927034 9100.09-00 Section 442; Accounting Periods 07/09/1999 199927033 9100.22-00 Other 07/09/1999 199927033 1503.04-04 Dual Resident Corporation 07/09/1999 199927032 877.01-00 Principal Purpose--the Avoidance of Tax 07/09/1999 199927031 641.00-00 Imposition of Tax 07/09/1999 199927031 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 07/09/1999 199927031 2611.00-00 Generation Skipping Transfer Defined 07/09/1999 199927031 2612.00-00 Taxable Termination; Taxable Distribution; Direct Skip 07/09/1999 199927031 2654.00-00 Special Rules 07/09/1999 199927030 2056.07-03 Qualifying Interest 07/09/1999 199927030 2613.00-00 Skip Person and Non-Skip Person 07/09/1999 199927030 2651.00-00 Generation Assignment 07/09/1999 199927029 1362.01-03 Late Elections 07/09/1999 199927028 9100.09-00 Section 442; Accounting Periods 07/09/1999 199927027 9100.09-00 Section 442; Accounting Periods 07/09/1999 199927026 1362.01-03 Late Elections 07/09/1999 199927025 1362.01-03 Late Elections 07/09/1999 Pagination First page « First Previous page Previous … Page 2853 Page 2854 Page 2855 Page 2856 Current page 2857 Page 2858 Page 2859 Page 2860 Page 2861 … Next page Next Last page Last »