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 70301 - 70325 of 74003Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 199945022 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 11/12/1999 199945021 1361.00-00 Definitions 11/12/1999 199945021 1361.05-00 Qualified Subchapter S Subsidiary 11/12/1999 199945021 9100.00-00 Extension of Time for Making Certain Elections 11/12/1999 199945020 851.01-00 Election to be Regulated Investment Company 11/12/1999 199945020 9100.00-00 Extension of Time for Making Certain Elections 11/12/1999 199945019 1361.05-00 Qualified Subchapter S Subsidiary 11/12/1999 199945019 1362.00-00 Election by Small Business Corporation 11/12/1999 199945019 1362.01-03 Late Elections 11/12/1999 199945019 9100.00-00 Extension of Time for Making Certain Elections 11/12/1999 199945018 1362.01-03 Late Elections 11/12/1999 199945017 301.07-00 Constructive Dividend 11/12/1999 199945017 1368.01-00 Accumulated Adjustments Account 11/12/1999 199945017 1371.00-00 Coordination with Subchapter C Rules 11/12/1999 199945016 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 11/12/1999 199945015 61.00-00 Gross Income v. Not Gross Income 11/12/1999 199945015 83.00-00 Property Transferred in Connection With Performance of Services 11/12/1999 199945015 162.00-00 Trade or Business (Deductible v. Not Deductible) 11/12/1999 199945015 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 11/12/1999 199945015 3121.01-00 Wages 11/12/1999 199945015 3401.01-00 Wages Subject to Withholding 11/12/1999 199945014 172.07-00 Deferred Statutory or Tort Liability Losses 11/12/1999 199945013 385.00-00 Treatment of Certain Interests in Corporations as Stock or Indebtedness 11/12/1999 199945012 2511.03-00 Cessation of Donor's Dominion and Control 11/12/1999 199945011 61.00-00 Gross Income v. Not Gross Income 11/12/1999 Pagination First page « First Previous page Previous … Page 2809 Page 2810 Page 2811 Page 2812 Current page 2813 Page 2814 Page 2815 Page 2816 Page 2817 … Next page Next Last page Last »
