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 70376 - 70400 of 74003Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 199944014 593.00-00 Reserves for Losses on Loans--Mutual Savings Banks, etc. (Allowable v. Not Allowable) 11/05/1999 199944013 162.04-04 Legal Expenses 11/05/1999 199944013 263.12-00 Legal, Accounting, etc., Expenses 11/05/1999 199944012 1362.00-00 Election by Small Business Corporation 11/05/1999 199944011 9999.98-00 Not Able to Identify Under Present List 11/05/1999 199944010 1362.01-03 Late Elections 11/05/1999 199944009 1042.02-00 Requirements 11/05/1999 199944008 263A.06-05 Rules for Changing a Method of Accounting 11/05/1999 199944008 472.01-00 Election 11/05/1999 199944008 9100.11-00 Section 472; LIFO Election 11/05/1999 199944007 446.21-00 Notional Principal Contracts 11/05/1999 199944007 475.00-00 Mark to Market Accounting Method for Dealers in Securities 11/05/1999 199944006 168.19-00 Conventions 11/05/1999 199944006 168.19-01 Half-Year Convention 11/05/1999 199944006 197.00-00 Amortization of Goodwill & Certain Other Intangibles 11/05/1999 199944006 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 11/05/1999 199944006 1012.06-00 Liabilities Assumed as Purchase Price 11/05/1999 199944006 1060.00-00 Special Allocation Rules for Certain Asset Acquisitions 11/05/1999 199944005 2511.00-00 Transfers in General (Gift v. Not a Gift) 11/05/1999 199944005 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 11/05/1999 199944005 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 11/05/1999 199944004 172.07-00 Deferred Statutory or Tort Liability Losses 11/05/1999 199944003 2503.03-00 Present v. Future Interests 11/05/1999 199944001 1502.75-00 Filing Requirements 11/05/1999 199943058 501.03-15 Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00) 10/29/1999 Pagination First page « First Previous page Previous … Page 2812 Page 2813 Page 2814 Page 2815 Current page 2816 Page 2817 Page 2818 Page 2819 Page 2820 … Next page Next Last page Last »
