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 73376 - 73400 of 74018jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 199909027 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/05/1999 199909027 355.01-00 Spin-Off 03/05/1999 199909026 1362.00-00 Election by Small Business Corporation 03/05/1999 199909026 1362.04-00 Inadvertent Terminations 03/05/1999 199909025 704.01-04 Section 704(c) Considerations 03/05/1999 199909024 468A.04-02 Revised Schedules 03/05/1999 199909023 1362.04-00 Inadvertent Terminations 03/05/1999 199909022 9100.00-00 Extension of Time for Making Certain Elections 03/05/1999 199909022 7701.00-00 Definitions 03/05/1999 199909021 172.07-00 Deferred Statutory or Tort Liability Losses 03/05/1999 199909020 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/05/1999 199909019 1362.00-00 Election by Small Business Corporation 03/05/1999 199909018 482.08-00 Interest 03/05/1999 199909018 482.08-04 Loan v. Capital Contribution 03/05/1999 199909017 1362.00-00 Election by Small Business Corporation 03/05/1999 199909016 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/05/1999 199909016 2036.11-00 Transfer v. Not a Transfer 03/05/1999 199909016 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 03/05/1999 199909016 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 03/05/1999 199909015 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 03/05/1999 199909015 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 03/05/1999 199909014 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 03/05/1999 199909013 7701.02-00 Partnerships v. Associations 03/05/1999 199909013 7871.00-00 Indian Tribal Governments Treated As States For Certain Purposes 03/05/1999 199909012 1362.00-00 Election by Small Business Corporation 03/05/1999 Pagination First page « Premye Previous page Anvan … Page 2932 Page 2933 Page 2934 Page 2935 Aktyèl paj 2936 Page 2937 Page 2938 Page 2939 Page 2940 … Next page Apre Last page Anvan »
