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 72701 - 72725 of 74092jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 199917042 877.01-00 Principal Purpose--the Avoidance of Tax 04/30/1999 199917041 877.00-00 Expatriation to Avoid Tax 04/30/1999 199917040 877.01-00 Principal Purpose--the Avoidance of Tax 04/30/1999 199917039 856.04-00 Rents From Real Property 04/30/1999 199917038 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 04/30/1999 199917037 877.01-00 Principal Purpose--the Avoidance of Tax 04/30/1999 199917036 25A.00-00 Hope and Lifetime Learning Credits 04/30/1999 199917035 877.01-00 Principal Purpose--the Avoidance of Tax 04/30/1999 199917034 302.04-00 Redemption from Noncorporate Shareholder in Partial Liquidation 04/30/1999 199917034 1502.13-00 Intercompany Transactions 04/30/1999 199917034 1502.20-00 Loss Disallowance Rule 04/30/1999 199917033 338.01-02 Time in which Election must be made 04/30/1999 199917033 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 04/30/1999 199917032 1362.01-03 Late Elections 04/30/1999 199917031 877.01-00 Principal Purpose--the Avoidance of Tax 04/30/1999 199917030 1362.00-00 Election by Small Business Corporation 04/30/1999 199917029 1362.02-03 Passive Investment Income 04/30/1999 199917028 931.00-00 Income From Sources Within Guam, American Samoa or the Northern Mariana Islands 04/30/1999 199917027 9100.09-00 Section 442; Accounting Periods 04/30/1999 199917026 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 04/30/1999 199917025 1014.01-00 Basis Equal to FMV At Time of Decedent's Death 04/30/1999 199917024 162.04-13 Insurance, Property and Casualty ISP - Captive Insurance and/or Reinsurance Companies 04/30/1999 199917023 42.14-01 Correction of Administrative Errors and Omissions 04/30/1999 199917022 2601.00-00 Tax On Generation Skipping Transfers 04/30/1999 199917021 1361.00-00 Definitions 04/30/1999 Pagination First page « Premye Previous page Anvan … Page 2905 Page 2906 Page 2907 Page 2908 Aktyèl paj 2909 Page 2910 Page 2911 Page 2912 Page 2913 … Next page Apre Last page Anvan »