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 201 - 225 of 73726Find Help Find Show per page 2550100200 SearchClear Number UILC Subject Release Date 199904015 446.09-00 Method of Accounting; Banks and Financial Institutions; Bad Debts 01/29/1999 199904014 163.08-00 Registration-required Obligations 01/29/1999 199904014 4701.01-00 Registration-Required Obligation 01/29/1999 199904013 355.01-00 Spin-Off 01/29/1999 199904013 368.04-00 Assets for Control of Transferee (Type "D") 01/29/1999 199904001 2041.08-00 Partial Release of Powers 01/29/1999 199904001 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 01/29/1999 199904001 2601.03-01 Irrevocable Trusts 01/29/1999 199904017 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/29/1999 199904032 6672.00-00 Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax orSupply Information by DISC or FSC 01/29/1999 199904012 1001.05-00 Fair Market Value of Property 01/29/1999 199904012 367.01-00 Transfer to Foreign Corporations Subject to Section 367(a) 01/29/1999 199904010 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 01/29/1999 199904010 355.01-00 Spin-Off 01/29/1999 199904035 471.09-00 Items Includible v. Not Includible in Inventory 01/29/1999 199904035 472.00-00 Last-In, First-Out Inventories 01/29/1999 199904005 1362.04-00 Inadvertent Terminations 01/29/1999 199904003 1362.00-00 Election by Small Business Corporation 01/29/1999 199904027 29.01-00 Allowance of Credit 01/29/1999 199904025 7704.03-00 Qualifying Income 01/29/1999 199904041 414.08-00 Church Plan 01/29/1999 199904008 1362.01-02 Election After Termination 01/29/1999 199904026 4251.00-00 Communications Tax (Taxable v. Not Taxable) 01/29/1999 199904023 2056A.00-00 Qualified Domestic Trusts (Deductible v. Not Deductible) 01/29/1999 199904018 9100.00-00 Extension of Time for Making Certain Elections 01/29/1999 Pagination First page « First Previous page Previous … Page 5 Page 6 Page 7 Page 8 Current page 9 Page 10 Page 11 Page 12 Page 13 … Next page Next Last page Last »
