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 74701 - 74725 of 74898jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 199904012 1001.05-00 Fair Market Value of Property 01/29/1999 199904012 367.01-00 Transfer to Foreign Corporations Subject to Section 367(a) 01/29/1999 199904011 1362.00-00 Election by Small Business Corporation 01/29/1999 199904010 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 01/29/1999 199904010 355.01-00 Spin-Off 01/29/1999 199904009 9100.00-00 Extension of Time for Making Certain Elections 01/29/1999 199904009 468B.06-00 Other Funds 01/29/1999 199904008 1362.01-02 Election After Termination 01/29/1999 199904007 1362.00-00 Election by Small Business Corporation 01/29/1999 199904006 1362.00-00 Election by Small Business Corporation 01/29/1999 199904005 1362.04-00 Inadvertent Terminations 01/29/1999 199904004 149.02-00 Federally Guaranteed Bond Not Exempt 01/29/1999 199904004 149.02-01 Exceptions 01/29/1999 199904003 1362.00-00 Election by Small Business Corporation 01/29/1999 199904002 468A.04-02 Revised Schedules 01/29/1999 199904001 2041.08-00 Partial Release of Powers 01/29/1999 199904001 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 01/29/1999 199904001 2601.03-01 Irrevocable Trusts 01/29/1999 199903052 414.07-00 Governmental Plan 01/22/1999 199903051 401.06-00 Required Distributions 01/22/1999 199903050 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 01/22/1999 199903049 1362.04-00 Inadvertent Terminations 01/22/1999 199903048 367.03-00 Treatment of Transfers of Stock or Securities to Foreign Corporations 01/22/1999 199903047 9100.09-00 Section 442; Accounting Periods 01/22/1999 199903046 9100.09-00 Section 442; Accounting Periods 01/22/1999 Pagination First page « Premye Previous page Anvan … Page 2985 Page 2986 Page 2987 Page 2988 Aktyèl paj 2989 Page 2990 Page 2991 Page 2992 Page 2993 … Next page Apre Last page Anvan »
