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 71601 - 71625 of 73855Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 199927031 2612.00-00 Taxable Termination; Taxable Distribution; Direct Skip 07/09/1999 199927031 2654.00-00 Special Rules 07/09/1999 199927030 2056.07-03 Qualifying Interest 07/09/1999 199927030 2613.00-00 Skip Person and Non-Skip Person 07/09/1999 199927030 2651.00-00 Generation Assignment 07/09/1999 199927029 1362.01-03 Late Elections 07/09/1999 199927028 9100.09-00 Section 442; Accounting Periods 07/09/1999 199927027 9100.09-00 Section 442; Accounting Periods 07/09/1999 199927026 1362.01-03 Late Elections 07/09/1999 199927025 1362.01-03 Late Elections 07/09/1999 199927024 174.00-00 Research and Experimental Expenditures (Deductible v. Not Deductible) 07/09/1999 199927023 9100.00-00 Extension of Time for Making Certain Elections 07/09/1999 199927023 2632.00-00 Special Rules for Allocation of GST Exemption 07/09/1999 199927023 2642.00-00 Inclusion Ratio 07/09/1999 199927023 2652.01-02 Special Election for QTIP 07/09/1999 199927023 2654.00-00 Special Rules 07/09/1999 199927022 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/09/1999 199927021 856.01-00 Income Requirements 07/09/1999 199927020 1362.01-03 Late Elections 07/09/1999 199927019 1362.00-00 Election by Small Business Corporation 07/09/1999 199927018 9100.09-00 Section 442; Accounting Periods 07/09/1999 199927017 1362.01-03 Late Elections 07/09/1999 199927016 1362.01-03 Late Elections 07/09/1999 199927015 1362.01-03 Late Elections 07/09/1999 199927014 170.14-00 Qualified Conservation Contribution 07/09/1999 Pagination First page « First Previous page Previous … Page 2861 Page 2862 Page 2863 Page 2864 Current page 2865 Page 2866 Page 2867 Page 2868 Page 2869 … Next page Next Last page Last »
