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 73651 - 73675 of 74003jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 199906018 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 02/12/1999 199906017 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 02/12/1999 199906017 337.00-00 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) 02/12/1999 199906016 953.00-00 Insurance Income 02/12/1999 199906016 1503.03-00 Dual Resident Corporations (Repealed in 1976) 02/12/1999 199906015 61.00-00 Gross Income v. Not Gross Income 02/12/1999 199906015 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 02/12/1999 199906014 2702.02-02 Personal Residence in Trust 02/12/1999 199906013 1362.00-00 Election by Small Business Corporation 02/12/1999 199906012 721.00-00 Nonrecognition of Gain or Loss on Contributions 02/12/1999 199906011 2055.12-05 Unitrusts 02/12/1999 199906011 2055.12-10 Reformations of Nonqualifying Interests 02/12/1999 199906010 1362.00-00 Election by Small Business Corporation 02/12/1999 199906010 1362.04-00 Inadvertent Terminations 02/12/1999 199906009 1362.00-00 Election by Small Business Corporation 02/12/1999 199906008 83.13-00 Rabbi Trusts 02/12/1999 199906008 404.10-00 Deferred Compensation 02/12/1999 199906008 451.13-00 Prepaid and Advance Income 02/12/1999 199906008 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 02/12/1999 199906007 355.01-01 Split-Off 02/12/1999 199906006 9100.00-00 Extension of Time for Making Certain Elections 02/12/1999 199906006 2652.01-02 Special Election for QTIP 02/12/1999 199906005 1361.00-00 Definitions 02/12/1999 199906005 9100.00-00 Extension of Time for Making Certain Elections 02/12/1999 199906004 61.00-00 Gross Income v. Not Gross Income 02/12/1999 Pagination First page « Premye Previous page Anvan … Page 2943 Page 2944 Page 2945 Page 2946 Aktyèl paj 2947 Page 2948 Page 2949 Page 2950 Page 2951 … Next page Apre Last page Anvan »