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 70801 - 70825 of 73855Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 199937040 61.03-00 Loan or Mortgage v. Sale 09/17/1999 199937040 61.43-00 Form v. Substance 09/17/1999 199937040 451.01-00 Annual Theory 09/17/1999 199937039 6109.06-00 ITIN; IRS Individual Taxpayer Identification Number 09/17/1999 199937038 954.02-05 Sale or Exchange of Property 09/17/1999 199937037 1362.02-03 Passive Investment Income 09/17/1999 199937036 851.00-00 Definition of Regulated Investment Company 09/17/1999 199937036 9100.00-00 Extension of Time for Making Certain Elections 09/17/1999 199937035 4251.00-00 Communications Tax (Taxable v. Not Taxable) 09/17/1999 199937034 1362.02-03 Passive Investment Income 09/17/1999 199937034 1375.00-00 Tax Imposed On Certain Passive Investment Income 09/17/1999 199937033 355.01-00 Spin-Off 09/17/1999 199937033 355.01-01 Split-Off 09/17/1999 199937033 368.04-00 Assets for Control of Transferee (Type "D") 09/17/1999 199937033 367.00-00 Foreign Corporations 09/17/1999 199937033 305.01-00 Stock Dividends 09/17/1999 199937032 585.00-00 Reserves for Losses on Loans of Banks 09/17/1999 199937032 593.00-00 Reserves for Losses on Loans--Mutual Savings Banks, etc. (Allowable v. Not Allowable) 09/17/1999 199937031 162.25-18 Expenses of Another Individual or Entity 09/17/1999 199937031 446.15-02 Expense 09/17/1999 199937030 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/17/1999 199937030 754.02-00 Timeliness of Election 09/17/1999 199937029 877.01-00 Principal Purpose--the Avoidance of Tax 09/17/1999 199937028 1362.01-03 Late Elections 09/17/1999 199937027 877.08-00 Ruling Submission by Expatriating Long-Term Resident 09/17/1999 Pagination First page « First Previous page Previous … Page 2829 Page 2830 Page 2831 Page 2832 Current page 2833 Page 2834 Page 2835 Page 2836 Page 2837 … Next page Next Last page Last »