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 70501 - 70525 of 74039Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 199943030 351.01-00 Control v. No Control by Transferor 10/29/1999 199943030 355.01-00 Spin-Off 10/29/1999 199943029 1362.01-03 Late Elections 10/29/1999 199943028 1362.01-03 Late Elections 10/29/1999 199943027 9100.09-00 Section 442; Accounting Periods 10/29/1999 199943026 1362.01-03 Late Elections 10/29/1999 199943025 9100.09-00 Section 442; Accounting Periods 10/29/1999 199943024 9100.09-00 Section 442; Accounting Periods 10/29/1999 199943023 1362.01-03 Late Elections 10/29/1999 199943022 1362.00-00 Election by Small Business Corporation 10/29/1999 199943021 9999.98-00 Not Able to Identify Under Present List 10/29/1999 199943020 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 10/29/1999 199943020 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 10/29/1999 199943019 9100.18-00 Section 927; FSC Election 10/29/1999 199943018 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 10/29/1999 199943018 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 10/29/1999 199943017 1362.02-03 Passive Investment Income 10/29/1999 199943016 1362.01-03 Late Elections 10/29/1999 199943015 1362.00-00 Election by Small Business Corporation 10/29/1999 199943014 1362.00-00 Election by Small Business Corporation 10/29/1999 199943013 1361.05-00 Qualified Subchapter S Subsidiary 10/29/1999 199943012 1362.01-03 Late Elections 10/29/1999 199943011 1362.00-00 Election by Small Business Corporation 10/29/1999 199943010 1362.02-03 Passive Investment Income 10/29/1999 199943009 1362.01-03 Late Elections 10/29/1999 Pagination First page « First Previous page Previous … Page 2817 Page 2818 Page 2819 Page 2820 Current page 2821 Page 2822 Page 2823 Page 2824 Page 2825 … Next page Next Last page Last »
