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 69976 - 70000 of 74092jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 199951028 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 12/24/1999 199951028 1223.00-00 Holding Period of Capital Assets 12/24/1999 199951028 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 12/24/1999 199951027 351.00-00 Transfer to Corporation Controlled by Transferor 12/24/1999 199951027 367.00-00 Foreign Corporations 12/24/1999 199951027 897.00-00 Disposition of Investment in United States Real Property 12/24/1999 199951026 1362.01-03 Late Elections 12/24/1999 199951025 817.08-04 Look-Through Diversification 12/24/1999 199951024 118.00-00 Contributions to the Capital of a Corporation 12/24/1999 199951023 1361.03-03 Electing Small Business Trusts 12/24/1999 199951022 1361.03-03 Electing Small Business Trusts 12/24/1999 199951021 1361.03-03 Electing Small Business Trusts 12/24/1999 199951020 1361.03-03 Electing Small Business Trusts 12/24/1999 199951019 877.01-00 Principal Purpose--the Avoidance of Tax 12/24/1999 199951018 1361.03-03 Electing Small Business Trusts 12/24/1999 199951017 1361.03-03 Electing Small Business Trusts 12/24/1999 199951016 877.01-00 Principal Purpose--the Avoidance of Tax 12/24/1999 199951015 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 12/24/1999 199951015 6213.07-01 Mathematical or Clerical Errors 12/24/1999 199951014 355.01-00 Spin-Off 12/24/1999 199951014 368.05-00 Recapitalization (Type "E") 12/24/1999 199951013 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 12/24/1999 199951012 1362.01-03 Late Elections 12/24/1999 199951011 165.06-02 Securities In Affiliated Corporations 12/24/1999 199951010 1311.00-00 Correction of Error 12/24/1999 Pagination First page « Premye Previous page Anvan … Page 2796 Page 2797 Page 2798 Page 2799 Aktyèl paj 2800 Page 2801 Page 2802 Page 2803 Page 2804 … Next page Apre Last page Anvan »