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. Mostrando 73276 - 73300 of 74092Buscar ayuda Buscar Mostrar por página 2550100200 Buscar Número UILC Asunto Fecha de publicación 199911020 1362.00-00 Election by Small Business Corporation 03/19/1999 199911019 337.00-00 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) 03/19/1999 199911019 368.08-00 Continuity of Interest Rule 03/19/1999 199911018 1362.00-00 Election by Small Business Corporation 03/19/1999 199911017 1362.00-00 Election by Small Business Corporation 03/19/1999 199911016 861.09-07 Fair Market Value Method 03/19/1999 199911015 861.09-07 Fair Market Value Method 03/19/1999 199911014 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/19/1999 199911013 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 03/19/1999 199911012 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 03/19/1999 199911011 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/19/1999 199911010 101.00-00 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 03/19/1999 199911010 101.05-00 Flexible Premium Contracts Before 1985 03/19/1999 199911010 7702.00-00 Life Insurance Contract Defined 03/19/1999 199911010 7702.20-00 Correction of Errors 03/19/1999 199911009 501.36-06 Investments and Speculation (See also 0512.04-00) 03/19/1999 199911008 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 03/19/1999 199911008 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 03/19/1999 199911008 2601.00-00 Tax On Generation Skipping Transfers 03/19/1999 199911007 1502.13-00 Intercompany Transactions 03/19/1999 199911007 1502.20-00 Loss Disallowance Rule 03/19/1999 199911006 61.16-03 Lease v. Sale 03/19/1999 199911006 1502.13-00 Intercompany Transactions 03/19/1999 199911005 355.01-00 Spin-Off 03/19/1999 199911005 355.04-00 Business Purpose 03/19/1999 Pagination First page « Primero Previous page Anterior … Page 2928 Page 2929 Page 2930 Page 2931 Página actual 2932 Page 2933 Page 2934 Page 2935 Page 2936 … Next page Siguiente Last page Último »