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 70576 - 70600 of 74039Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 199942024 897.02-00 U.S. Real Property Interest 10/22/1999 199942023 216.00-00 Deduction Of Taxes, Interest, And Business Depreciation By Cooperative Housing Corporation Tenant-Stockholder 10/22/1999 199942022 216.00-00 Deduction Of Taxes, Interest, And Business Depreciation By Cooperative Housing Corporation Tenant-Stockholder 10/22/1999 199942021 1362.01-03 Late Elections 10/22/1999 199942020 61.00-00 Gross Income v. Not Gross Income 10/22/1999 199942020 61.03-00 Loan or Mortgage v. Sale 10/22/1999 199942020 61.43-00 Form v. Substance 10/22/1999 199942020 451.01-00 Annual Theory 10/22/1999 199942019 61.00-00 Gross Income v. Not Gross Income 10/22/1999 199942019 61.03-00 Loan or Mortgage v. Sale 10/22/1999 199942019 61.43-00 Form v. Substance 10/22/1999 199942019 451.01-00 Annual Theory 10/22/1999 199942018 302.00-00 Distributions in Redemption of Stock 10/22/1999 199942018 302.03-00 Complete Termination of Interest 10/22/1999 199942018 302.05-00 Constructive Ownership 10/22/1999 199942018 302.05-01 Waiver of Family Attribution by Individual 10/22/1999 199942017 1361.03-01 Grantor Trusts 10/22/1999 199942016 2601.00-00 Tax On Generation Skipping Transfers 10/22/1999 199942016 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/22/1999 199942016 2033.00-00 Property in Which Decedent Had an Interest 10/22/1999 199942015 2032.00-00 Alternate Valuation 10/22/1999 199942014 877.01-00 Principal Purpose--the Avoidance of Tax 10/22/1999 199942013 2601.00-00 Tax On Generation Skipping Transfers 10/22/1999 199942012 162.36-08 Stock Options 10/22/1999 199942011 419.00-00 Treatment of Funded Welfare Benefit Plans 10/22/1999 Pagination First page « First Previous page Previous … Page 2820 Page 2821 Page 2822 Page 2823 Current page 2824 Page 2825 Page 2826 Page 2827 Page 2828 … Next page Next Last page Last »
