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 70926 - 70950 of 73877Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 199936025 468.03-00 Allocation for Property where Election not in Effect 09/10/1999 199936024 351.00-00 Transfer to Corporation Controlled by Transferor 09/10/1999 199936024 368.00-00 Definitions Relating to Corporate Reorganizations 09/10/1999 199936024 368.06-00 Change in Identity, etc. (Type "F") 09/10/1999 199936023 1362.02-03 Passive Investment Income 09/10/1999 199936022 9100.00-00 Extension of Time for Making Certain Elections 09/10/1999 199936022 469.10-00 Other Definitions and Rules 09/10/1999 199936021 704.00-00 Partner's Distributive Share 09/10/1999 199936020 704.00-00 Partner's Distributive Share 09/10/1999 199936019 704.00-00 Partner's Distributive Share 09/10/1999 199936018 280F.05-06 Means of Transportation 09/10/1999 199936018 280F.05-10 Passenger Automobiles 09/10/1999 199936017 1362.01-03 Late Elections 09/10/1999 199936016 9100.00-00 Extension of Time for Making Certain Elections 09/10/1999 199936015 9100.00-00 Extension of Time for Making Certain Elections 09/10/1999 199936014 9100.00-00 Extension of Time for Making Certain Elections 09/10/1999 199936013 9100.00-00 Extension of Time for Making Certain Elections 09/10/1999 199936012 9999.97-00 Substance v. Form Issues Not Contained in Present List 09/10/1999 199936012 269.00-00 Acquisitions Made to Evade or Avoid Income Tax 09/10/1999 199936012 351.00-00 Transfer to Corporation Controlled by Transferor 09/10/1999 199936012 482.02-00 Control 09/10/1999 199936011 707.00-00 Transactions Between Partner and Partnership 09/10/1999 199936011 701.00-00 Partners, Not Partnerships, Subject to Tax 09/10/1999 199936010 2055.07-00 Transfers Not Exclusively for Charitable Purposes 09/10/1999 199936010 2055.12-05 Unitrusts 09/10/1999 Pagination First page « First Previous page Previous … Page 2834 Page 2835 Page 2836 Page 2837 Current page 2838 Page 2839 Page 2840 Page 2841 Page 2842 … Next page Next Last page Last »