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 71626 - 71650 of 73855Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 199927013 877.01-00 Principal Purpose--the Avoidance of Tax 07/09/1999 199927012 172.07-00 Deferred Statutory or Tort Liability Losses 07/09/1999 199927011 1362.04-00 Inadvertent Terminations 07/09/1999 199927010 642.03-00 Charitable Deduction 07/09/1999 199927010 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 07/09/1999 199927010 2522.02-04 Guaranteed Annuity and Unitrust Interests 07/09/1999 199927008 09.03.01-00 BCC: Allow. Admin. exp: Comp. of estate tax liability 07/09/1999 199927007 2207A.00-00 Right of Recovery in the Case of Certain Marital Deduction Property 07/09/1999 199927007 2654.03-00 Separate Shares 07/09/1999 199927006 367.05-01 Inventory, etc. 07/09/1999 199927006 451.13-00 Prepaid and Advance Income 07/09/1999 199927005 2601.00-00 Tax On Generation Skipping Transfers 07/09/1999 199927004 83.00-00 Property Transferred in Connection With Performance of Services 07/09/1999 199927004 162.36-00 Million Dollar Cap - Executive Employee Compensation 07/09/1999 199927003 1042.02-00 Requirements 07/09/1999 199927002 83.00-00 Property Transferred in Connection With Performance of Services 07/09/1999 199927002 2033.00-00 Property in Which Decedent Had an Interest 07/09/1999 199927002 83.11-00 Nonqualified Stock Options 07/09/1999 199927002 2701.00-00 Special Valuation Rules for Transfers of Interests in Corporations or Partnerships 07/09/1999 199927002 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/09/1999 199927002 2703.00-00 Certain Rights and Restrictions Disregarded 07/09/1999 199927001 174.00-00 Research and Experimental Expenditures (Deductible v. Not Deductible) 07/09/1999 199926052 877.01-00 Principal Purpose--the Avoidance of Tax 07/02/1999 199926051 4945.00-00 Excise Taxes on Taxable Expenditures 07/02/1999 199926050 4942.03-05 Qualifying Distribution 07/02/1999 Pagination First page « First Previous page Previous … Page 2862 Page 2863 Page 2864 Page 2865 Current page 2866 Page 2867 Page 2868 Page 2869 Page 2870 … Next page Next Last page Last »
