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 74626 - 74650 of 74898jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 199905020 9999.98-00 Not Able to Identify Under Present List 02/05/1999 199905018 848.00-00 Capitalization of Policy Acquisition Expenses 02/05/1999 199905017 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 02/05/1999 199905016 1362.00-00 Election by Small Business Corporation 02/05/1999 199905015 72.21-00 Annuity Contracts Not Held By Natural Persons 02/05/1999 199905014 936.03-05 Profit Split Election 02/05/1999 199905013 1362.00-00 Election by Small Business Corporation 02/05/1999 199905012 280G.01-00 Definitions 02/05/1999 199905011 1361.03-02 Qualified Subchapter S Trusts 02/05/1999 199905010 101.00-00 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 02/05/1999 199905010 2035.00-00 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 02/05/1999 199905010 2503.03-01 Unrestricted Right to Immediate Use, Possession, or Enjoyment of Property 02/05/1999 199905009 9100.00-00 Extension of Time for Making Certain Elections 02/05/1999 199905009 2632.01-00 Time and Manner of Allocation 02/05/1999 199905008 357.01-00 Tax Avoidance Purpose v. No Avoidance Purpose 02/05/1999 199905007 301.00-00 Distributions of Property 02/05/1999 199905006 1362.00-00 Election by Small Business Corporation 02/05/1999 199905005 871.00-00 Tax on Nonresident Alien Individuals 02/05/1999 199905005 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 02/05/1999 199905005 1463.00-00 Tax Paid by Recipient of Income 02/05/1999 199905005 6651.00-00 Failure to File Tax Returns or Pay Tax (Addition v. No Addition to Tax) 02/05/1999 199905005 6656.00-00 Failure to Make Deposit of Taxes (Penalty v. No Penalty) 02/05/1999 199905003 83.12-00 Property 02/05/1999 199905003 403.02-00 Nonqualified Annuities 02/05/1999 199905003 451.14-04 Compensation 02/05/1999 Pagination First page « Premye Previous page Anvan … Page 2982 Page 2983 Page 2984 Page 2985 Aktyèl paj 2986 Page 2987 Page 2988 Page 2989 Page 2990 … Next page Apre Last page Anvan »
