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 71426 - 71450 of 73796Find Help Find Show per page 2550100200 SearchClear Number UILC Subject Release Date 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 199929009 1031.06-00 Multi-Party Exchanges 07/23/1999 199929016 1362.00-00 Election by Small Business Corporation 07/23/1999 199929051 4971.02-00 Additional Tax 07/23/1999 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 199929014 1362.01-03 Late Elections 07/23/1999 199929022 1362.00-00 Election by Small Business Corporation 07/23/1999 199929031 1504.00-00 Definitions 07/23/1999 199929013 355.01-01 Split-Off 07/23/1999 199929013 368.09-01 Several Steps 07/23/1999 199929048 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 07/23/1999 199929007 3231.01-00 Employers v. Not Employers 07/23/1999 199929002 351.00-00 Transfer to Corporation Controlled by Transferor 07/23/1999 199929002 385.01-00 Debt v. Equity 07/23/1999 199929002 367.03-07 Transfers of Stock Subject to a Ten-Year Gain Recognition Agreement 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 199929001 263A.05-01 Two-Year Preproductive Period 07/23/1999 199929001 9999.98-00 Not Able to Identify Under Present List 07/23/1999 199929029 1362.01-03 Late Elections 07/23/1999 Pagination First page « First Previous page Previous … Page 2854 Page 2855 Page 2856 Page 2857 Current page 2858 Page 2859 Page 2860 Page 2861 Page 2862 … Next page Next Last page Last »
