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 73626 - 73650 of 74898jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 199916023 264.00-00 Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) 04/23/1999 199916023 403.00-00 Taxation of Employee Annuities (Taxable v. Not Taxable) 04/23/1999 199916023 368.00-00 Definitions Relating to Corporate Reorganizations 04/23/1999 199916023 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 04/23/1999 199916023 7702.00-00 Life Insurance Contract Defined 04/23/1999 199916023 7702A.00-00 Modified Endowment Contracts 04/23/1999 199916022 1362.00-00 Election by Small Business Corporation 04/23/1999 199916021 1362.00-00 Election by Small Business Corporation 04/23/1999 199916020 42.14-00 Secretary's Authority to Provide Regulations 04/23/1999 199916019 9100.00-00 Extension of Time for Making Certain Elections 04/23/1999 199916018 1362.00-00 Election by Small Business Corporation 04/23/1999 199916017 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 04/23/1999 199916017 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 04/23/1999 199916016 1362.04-00 Inadvertent Terminations 04/23/1999 199916015 9100.00-00 Extension of Time for Making Certain Elections 04/23/1999 199916014 368.06-00 Change in Identity, etc. (Type "F") 04/23/1999 199916014 355.01-00 Spin-Off 04/23/1999 199916013 6231.00-00 Definitions and Special Rules 04/23/1999 199916012 6201.01-00 Administrative Procedures 04/23/1999 199916011 62.00-00 Adjusted Gross Income Defined 04/23/1999 199916011 62.02-00 Trade and Business Deductions of Employees 04/23/1999 199916011 62.02-02 Reimbursements 04/23/1999 199916010 3121.00-00 Definitions 04/23/1999 199916010 3121.18-00 Applicable Contribution Base 04/23/1999 199916010 3306.00-00 Definitions 04/23/1999 Pagination First page « Premye Previous page Anvan … Page 2942 Page 2943 Page 2944 Page 2945 Aktyèl paj 2946 Page 2947 Page 2948 Page 2949 Page 2950 … Next page Apre Last page Anvan »
