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 73301 - 73325 of 74898jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 199919038 501.06-03 Professional Associations (See Also 0501.03-11) 05/14/1999 199919038 6033.03-00 Lobbying Proxy Tax 05/14/1999 199919037 507.01-00 Termination Under Section 507(a)(1) 05/14/1999 199919037 4941.00-00 Excise Taxes on Acts of Self-Dealing 05/14/1999 199919037 4942.03-05 Qualifying Distribution 05/14/1999 199919037 4945.00-00 Excise Taxes on Taxable Expenditures 05/14/1999 199919037 4945.04-04 Grants to Individuals 05/14/1999 199919036 1362.00-00 Election by Small Business Corporation 05/14/1999 199919035 9100.00-00 Extension of Time for Making Certain Elections 05/14/1999 199919034 152.03-00 Foster Child 05/14/1999 199919034 152.06-00 Over 1/2 Support 05/14/1999 199919033 6013.04-01 Innocent Spouse Relief 05/14/1999 199919032 6041.06-00 Exceptions 05/14/1999 199919031 9999.98-00 Not Able to Identify Under Present List 05/14/1999 199919030 7302.02-00 Delay Between Seizure and Failure Process 05/14/1999 199919029 9999.99-00 Bank Secrecy Act 05/14/1999 199919028 642.03-03 Paid or Permanently Set Aside 05/14/1999 199919027 2632.01-00 Time and Manner of Allocation 05/14/1999 199919027 9100.00-00 Extension of Time for Making Certain Elections 05/14/1999 199919026 1362.01-03 Late Elections 05/14/1999 199919025 355.01-00 Spin-Off 05/14/1999 199919025 368.04-00 Assets for Control of Transferee (Type "D") 05/14/1999 199919025 332.00-00 Complete Liquidation of Subsidiaries 05/14/1999 199919024 9100.00-00 Extension of Time for Making Certain Elections 05/14/1999 199919024 7701.00-00 Definitions 05/14/1999 Pagination First page « Premye Previous page Anvan … Page 2929 Page 2930 Page 2931 Page 2932 Aktyèl paj 2933 Page 2934 Page 2935 Page 2936 Page 2937 … Next page Apre Last page Anvan »