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 72526 - 72550 of 74092jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 199919021 6511.01-03 Claim Filed Late 05/14/1999 199919020 61.11-03 Government Payments 05/14/1999 199919020 1033.02-00 Definition of Involuntary Conversion Events 05/14/1999 199919020 165.07-00 Disaster Losses 05/14/1999 199919020 162.14-03 Capital Expenditure 05/14/1999 199919020 263.01-00 Construction Costs 05/14/1999 199919020 6041.03-00 Fixed or Determinable Gains, Profits, or Income 05/14/1999 199919019 263.03-02 Repair v. Permanent Improvement 05/14/1999 199919019 167.24-00 Post-1970 CLADR Assets 05/14/1999 199919018 7203.00-00 Willful Failure to File Return, Supply Information, or Pay Tax 05/14/1999 199919017 1362.00-00 Election by Small Business Corporation 05/14/1999 199919017 1362.04-00 Inadvertent Terminations 05/14/1999 199919016 368.05-00 Recapitalization (Type "E") 05/14/1999 199919016 1502.75-10 When Group Remains in Existence 05/14/1999 199919015 1362.02-03 Passive Investment Income 05/14/1999 199919014 1362.02-03 Passive Investment Income 05/14/1999 199919013 1362.02-03 Passive Investment Income 05/14/1999 199919012 1362.02-03 Passive Investment Income 05/14/1999 199919011 1362.02-03 Passive Investment Income 05/14/1999 199919010 1362.02-03 Passive Investment Income 05/14/1999 199919009 2704.02-00 Certain Restrictions on Liquidations Disregarded 05/14/1999 199919008 17.34.00-00 COMPROMISE AND SETTLEMENT: Recision 05/14/1999 199919007 61.08-00 General Exclusions From Gross Income 05/14/1999 199919006 7436.01-03 Worker Classification 05/14/1999 199919006 7436.01-04 Not Entitled to Sec. 530 Relief 05/14/1999 Pagination First page « Premye Previous page Anvan … Page 2898 Page 2899 Page 2900 Page 2901 Aktyèl paj 2902 Page 2903 Page 2904 Page 2905 Page 2906 … Next page Apre Last page Anvan »