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 73796Find Help Find Show per page 2550100200 SearchClear Number UILC Subject Release Date 199901012 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 199901028 721.00-00 Nonrecognition of Gain or Loss on Contributions 01/08/1999 199901029 408.03-00 Rollover Contributions 01/08/1999 199901022 1362.00-00 Election by Small Business Corporation 01/08/1999 199901005 163.00-00 Interest 01/08/1999 199901005 264.00-00 Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) 01/08/1999 199901006 83.13-00 Rabbi Trusts 01/08/1999 199901006 402.02-00 Non-Exempt Trust 01/08/1999 199901006 404.10-00 Deferred Compensation 01/08/1999 199901006 451.14-00 Constructive Receipt 01/08/1999 199901006 671.03-00 Allocation of Income and Deductions 01/08/1999 199901006 677.00-00 Income for Benefit of Grantor 01/08/1999 199901019 1362.02-03 Passive Investment Income 01/08/1999 199901027 9100.00-00 Extension of Time for Making Certain Elections 01/08/1999 199901021 2033.00-00 Property in Which Decedent Had an Interest 01/08/1999 199901021 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/08/1999 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 199902013 1502.20-00 Loss Disallowance Rule 01/15/1999 199902013 9100.21-00 Section 6(c)(3) of PL 97-354; Qualified Oil Corporation 01/15/1999 199902010 468A.04-02 Revised Schedules 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 »
