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. Afiche 71401 - 71425 of 74450jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 199937037 1362.02-03 Passive Investment Income 09/17/1999 199937036 851.00-00 Definition of Regulated Investment Company 09/17/1999 199937036 9100.00-00 Extension of Time for Making Certain Elections 09/17/1999 199937035 4251.00-00 Communications Tax (Taxable v. Not Taxable) 09/17/1999 199937034 1362.02-03 Passive Investment Income 09/17/1999 199937034 1375.00-00 Tax Imposed On Certain Passive Investment Income 09/17/1999 199937033 355.01-00 Spin-Off 09/17/1999 199937033 355.01-01 Split-Off 09/17/1999 199937033 368.04-00 Assets for Control of Transferee (Type "D") 09/17/1999 199937033 367.00-00 Foreign Corporations 09/17/1999 199937033 305.01-00 Stock Dividends 09/17/1999 199937032 585.00-00 Reserves for Losses on Loans of Banks 09/17/1999 199937032 593.00-00 Reserves for Losses on Loans--Mutual Savings Banks, etc. (Allowable v. Not Allowable) 09/17/1999 199937031 162.25-18 Expenses of Another Individual or Entity 09/17/1999 199937031 446.15-02 Expense 09/17/1999 199937030 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/17/1999 199937030 754.02-00 Timeliness of Election 09/17/1999 199937029 877.01-00 Principal Purpose--the Avoidance of Tax 09/17/1999 199937028 1362.01-03 Late Elections 09/17/1999 199937027 877.08-00 Ruling Submission by Expatriating Long-Term Resident 09/17/1999 199937026 2632.00-00 Special Rules for Allocation of GST Exemption 09/17/1999 199937025 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/17/1999 199937024 42.14-01 Correction of Administrative Errors and Omissions 09/17/1999 199937023 7701.00-00 Definitions 09/17/1999 199937023 9100.00-00 Extension of Time for Making Certain Elections 09/17/1999 Pagination First page « Premye Previous page Anvan … Page 2853 Page 2854 Page 2855 Page 2856 Aktyèl paj 2857 Page 2858 Page 2859 Page 2860 Page 2861 … Next page Apre Last page Anvan »