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 71101 - 71125 of 73823Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 199933031 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 08/20/1999 199933031 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 08/20/1999 199933030 9100.09-00 Section 442; Accounting Periods 08/20/1999 199933029 170.00-00 Charitable, Etc. Contributions and Gifts 08/20/1999 199933029 170.09-00 Donees of Charitable Contributions in General 08/20/1999 199933029 170.14-00 Qualified Conservation Contribution 08/20/1999 199933028 9100.09-00 Section 442; Accounting Periods 08/20/1999 199933027 2601.00-00 Tax On Generation Skipping Transfers 08/20/1999 199933027 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/20/1999 199933027 1015.02-00 Acquired by Gift After December 31, 1920 08/20/1999 199933026 877.01-00 Principal Purpose--the Avoidance of Tax 08/20/1999 199933025 1362.02-03 Passive Investment Income 08/20/1999 199933024 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 08/20/1999 199933023 1362.01-03 Late Elections 08/20/1999 199933022 9100.09-00 Section 442; Accounting Periods 08/20/1999 199933021 117.05-00 Limitation 08/20/1999 199933020 2041.08-00 Partial Release of Powers 08/20/1999 199933020 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 08/20/1999 199933020 2601.03-01 Irrevocable Trusts 08/20/1999 199933019 302.03-00 Complete Termination of Interest 08/20/1999 199933018 4081.00-00 Gasoline and Diesel Fuels 08/20/1999 199933017 04.15.00-00 ASSESSMENTS: Validity 08/20/1999 199933017 85.02.00-00 WAIVERS: Collection 08/20/1999 199933017 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 08/20/1999 199933016 1362.02-03 Passive Investment Income 08/20/1999 Pagination First page « First Previous page Previous … Page 2841 Page 2842 Page 2843 Page 2844 Current page 2845 Page 2846 Page 2847 Page 2848 Page 2849 … Next page Next Last page Last »