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 74801 - 74825 of 74898jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 199902013 1502.20-00 Loss Disallowance Rule 01/15/1999 199902013 9100.21-00 Section 6(c)(3) of PL 97-354; Qualified Oil Corporation 01/15/1999 199902012 1362.00-00 Election by Small Business Corporation 01/15/1999 199902011 355.05-00 Control 01/15/1999 199902010 468A.04-02 Revised Schedules 01/15/1999 199902009 561.00-00 Deduction v. Not a Deduction for Dividends Paid 01/15/1999 199902009 562.02-00 Distributions in Liquidation 01/15/1999 199902009 852.01-00 Investment Company Taxable Income 01/15/1999 199902008 704.01-02 Economic Effect 01/15/1999 199902008 704.01-04 Section 704(c) Considerations 01/15/1999 199902008 721.00-00 Nonrecognition of Gain or Loss on Contributions 01/15/1999 199902008 851.00-00 Definition of Regulated Investment Company 01/15/1999 199902008 7704.01-00 Meaning of 01/15/1999 199902007 174.05-01 From Current Deduction to Amortization 01/15/1999 199902006 1362.00-00 Election by Small Business Corporation 01/15/1999 199902005 355.01-00 Spin-Off 01/15/1999 199902005 368.04-00 Assets for Control of Transferee (Type "D") 01/15/1999 199902004 368.06-00 Change in Identity, etc. (Type "F") 01/15/1999 199902003 1362.00-00 Election by Small Business Corporation 01/15/1999 199902002 83.01-00 When Includible in Gross Income 01/15/1999 199902002 401.29-00 Cash or Deferred Arrangements 01/15/1999 199902002 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 01/15/1999 199902002 451.14-00 Constructive Receipt 01/15/1999 199902002 671.02-00 Persons Treated as Grantors 01/15/1999 199902002 677.00-00 Income for Benefit of Grantor 01/15/1999 Pagination First page « Premye Previous page Anvan … Page 2988 Page 2989 Page 2990 Page 2991 Page 2992 Aktyèl paj 2993 Page 2994 Page 2995 Page 2996 Next page Apre Last page Anvan »
