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 51 - 75 of 73634Find Help Find Show per page 2550100200 SearchClear Number UILC Subject Release Date 199901021 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 01/08/1999 199901021 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 01/08/1999 199901021 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 01/08/1999 199901021 2601.00-00 Tax On Generation Skipping Transfers 01/08/1999 199901022 1362.00-00 Election by Small Business Corporation 01/08/1999 199901023 664.00-00 Charitable Remainder Trusts 01/08/1999 199901023 691.00-00 Recipients of Income in Respect of Decedents 01/08/1999 199901024 305.01-00 Stock Dividends 01/08/1999 199901024 306.01-00 Section 306 Stock v. Not 306 Stock 01/08/1999 199901025 9100.09-00 Section 442; Accounting Periods 01/08/1999 199901026 4251.00-00 Communications Tax (Taxable v. Not Taxable) 01/08/1999 199901027 9100.00-00 Extension of Time for Making Certain Elections 01/08/1999 199901028 721.00-00 Nonrecognition of Gain or Loss on Contributions 01/08/1999 199901029 408.03-00 Rollover Contributions 01/08/1999 199901030 4945.00-00 Excise Taxes on Taxable Expenditures 01/08/1999 199901031 9100.09-00 Section 442; Accounting Periods 01/08/1999 199901032 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 01/08/1999 199901033 414.08-00 Church Plan 01/08/1999 199901034 9999.98-00 Not Able to Identify Under Present List 01/08/1999 199901035 1362.00-00 Election by Small Business Corporation 01/08/1999 199901036 6225.01-00 Restriction on Assessment and Collection 01/08/1999 199901036 6231.14-00 Regulations with Respect to Certain Special Enforcement Areas 01/08/1999 199902001 302.04-00 Redemption from Noncorporate Shareholder in Partial Liquidation 01/15/1999 199902002 83.01-00 When Includible in Gross Income 01/15/1999 199902002 401.29-00 Cash or Deferred Arrangements 01/15/1999 Pagination First page « First Previous page Previous Page 1 Page 2 Current page 3 Page 4 Page 5 Page 6 Page 7 Page 8 Page 9 … Next page Next Last page Last »
