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. Showing 70276 - 70300 of 74003Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 199945037 1502.20-00 Loss Disallowance Rule 11/12/1999 199945036 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 11/12/1999 199945036 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 11/12/1999 199945035 1362.00-00 Election by Small Business Corporation 11/12/1999 199945034 1362.01-03 Late Elections 11/12/1999 199945033 2632.01-00 Time and Manner of Allocation 11/12/1999 199945033 2654.00-00 Special Rules 11/12/1999 199945032 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 11/12/1999 199945031 851.00-00 Definition of Regulated Investment Company 11/12/1999 199945031 852.00-00 Taxation of Regulated Investment Companies and Their Shareholders 11/12/1999 199945031 305.00-00 Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) 11/12/1999 199945030 368.01-00 Statutory Merger or Consolidation (Type "A") 11/12/1999 199945029 338.01-02 Time in which Election must be made 11/12/1999 199945029 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 11/12/1999 199945028 6501.08-14 Successive Waivers 11/12/1999 199945027 1362.01-03 Late Elections 11/12/1999 199945026 1362.01-03 Late Elections 11/12/1999 199945025 1362.01-03 Late Elections 11/12/1999 199945024 1362.01-03 Late Elections 11/12/1999 199945023 6041.03-00 Fixed or Determinable Gains, Profits, or Income 11/12/1999 199945023 6045.00-00 Returns of Brokers 11/12/1999 199945023 6049.01-00 Reportable Interest 11/12/1999 199945022 2601.00-00 Tax On Generation Skipping Transfers 11/12/1999 199945022 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 11/12/1999 199945022 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 11/12/1999 Pagination First page « First Previous page Previous … Page 2808 Page 2809 Page 2810 Page 2811 Current page 2812 Page 2813 Page 2814 Page 2815 Page 2816 … Next page Next Last page Last »
