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 71451 - 71475 of 73855Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 199929039 367.03-00 Treatment of Transfers of Stock or Securities to Foreign Corporations 07/23/1999 199929038 162.26-00 Capital v. Expense 07/23/1999 199929038 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 07/23/1999 199929037 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 07/23/1999 199929036 6014.00-00 Income Tax Return--Tax Not Computed by Taxpayer 07/23/1999 199929036 6020.02-00 Return Prepared by IRS Personnel 07/23/1999 199929036 6211.00-00 Definition of a Deficiency 07/23/1999 199929035 38.02-03 Business Credit Carrybacks 07/23/1999 199929034 9999.98-00 Not Able to Identify Under Present List 07/23/1999 199929033 664.03-01 Charitable Remainder Annuity Trust 07/23/1999 199929032 9100.00-00 Extension of Time for Making Certain Elections 07/23/1999 199929032 1361.05-00 Qualified Subchapter S Subsidiary 07/23/1999 199929031 1504.00-00 Definitions 07/23/1999 199929030 1504.00-00 Definitions 07/23/1999 199929029 1362.01-03 Late Elections 07/23/1999 199929028 101.05-00 Flexible Premium Contracts Before 1985 07/23/1999 199929028 808.04-00 Excess Interest 07/23/1999 199929028 7702.10-00 Cash Surrender Value 07/23/1999 199929027 2518.00-00 Disclaimers 07/23/1999 199929027 2518.01-04 Passage Without Direction by Disclaimant 07/23/1999 199929027 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 07/23/1999 199929027 2055.08-00 Disclaimers 07/23/1999 199929026 302.03-00 Complete Termination of Interest 07/23/1999 199929025 6166.03-00 Active Trade or Business 07/23/1999 199929024 9999.98-00 Not Able to Identify Under Present List 07/23/1999 Pagination First page « First Previous page Previous … Page 2855 Page 2856 Page 2857 Page 2858 Current page 2859 Page 2860 Page 2861 Page 2862 Page 2863 … Next page Next Last page Last »
