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 70351 - 70375 of 74003Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 199944038 2518.03-00 Undivided Portion of an Interest 11/05/1999 199944037 1362.01-03 Late Elections 11/05/1999 199944036 1362.01-03 Late Elections 11/05/1999 199944035 1362.01-03 Late Elections 11/05/1999 199944034 1362.01-03 Late Elections 11/05/1999 199944033 1362.04-00 Inadvertent Terminations 11/05/1999 199944032 3121.01-12 Payment Under Employers' Plans for Retirement, Disability, Death, etc. 11/05/1999 199944031 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 11/05/1999 199944030 1362.04-00 Inadvertent Terminations 11/05/1999 199944029 1362.02-03 Passive Investment Income 11/05/1999 199944028 1362.01-03 Late Elections 11/05/1999 199944027 2601.00-00 Tax On Generation Skipping Transfers 11/05/1999 199944026 882.03-00 Return Required 11/05/1999 199944025 1042.02-00 Requirements 11/05/1999 199944024 1362.01-03 Late Elections 11/05/1999 199944023 1362.00-00 Election by Small Business Corporation 11/05/1999 199944022 6041.01-00 Persons Engaged in Trade or Business 11/05/1999 199944021 61.00-00 Gross Income v. Not Gross Income 11/05/1999 199944020 72.21-00 Annuity Contracts Not Held By Natural Persons 11/05/1999 199944019 42.13-00 Responsibilities of Housing Credit Agencies 11/05/1999 199944017 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 11/05/1999 199944016 708.03-00 Division 11/05/1999 199944015 1502.77-00 Common Parent Agent for Subsidiaries 11/05/1999 199944014 381.04-00 Method of Accounting 11/05/1999 199944014 481.00-00 Adjustments Required by Changes in Method of Accounting 11/05/1999 Pagination First page « First Previous page Previous … Page 2811 Page 2812 Page 2813 Page 2814 Current page 2815 Page 2816 Page 2817 Page 2818 Page 2819 … Next page Next Last page Last »
