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 74076 - 74100 of 74898jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 199911025 3121.02-09 Employee of Charitable, etc., Organizations 03/19/1999 199911024 1362.00-00 Election by Small Business Corporation 03/19/1999 199911023 1362.00-00 Election by Small Business Corporation 03/19/1999 199911022 1362.00-00 Election by Small Business Corporation 03/19/1999 199911021 1362.04-00 Inadvertent Terminations 03/19/1999 199911021 9100.00-00 Extension of Time for Making Certain Elections 03/19/1999 199911020 1362.00-00 Election by Small Business Corporation 03/19/1999 199911019 337.00-00 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) 03/19/1999 199911019 368.08-00 Continuity of Interest Rule 03/19/1999 199911018 1362.00-00 Election by Small Business Corporation 03/19/1999 199911017 1362.00-00 Election by Small Business Corporation 03/19/1999 199911016 861.09-07 Fair Market Value Method 03/19/1999 199911015 861.09-07 Fair Market Value Method 03/19/1999 199911014 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/19/1999 199911013 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 03/19/1999 199911012 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 03/19/1999 199911011 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/19/1999 199911010 101.00-00 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 03/19/1999 199911010 101.05-00 Flexible Premium Contracts Before 1985 03/19/1999 199911010 7702.00-00 Life Insurance Contract Defined 03/19/1999 199911010 7702.20-00 Correction of Errors 03/19/1999 199911009 501.36-06 Investments and Speculation (See also 0512.04-00) 03/19/1999 199911008 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 03/19/1999 199911008 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 03/19/1999 199911008 2601.00-00 Tax On Generation Skipping Transfers 03/19/1999 Pagination First page « Premye Previous page Anvan … Page 2960 Page 2961 Page 2962 Page 2963 Aktyèl paj 2964 Page 2965 Page 2966 Page 2967 Page 2968 … Next page Apre Last page Anvan »