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 70651 - 70675 of 74003Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 199941021 4976.00-00 Taxes with Respect to Funded Welfare Benefit Plans 10/15/1999 199941021 4976.01-00 Disqualified Benefits 10/15/1999 199941020 9100.00-00 Extension of Time for Making Certain Elections 10/15/1999 199941019 104.02-00 Workmen's Compensation 10/15/1999 199941018 1012.00-00 Basis of Property--Costs 10/15/1999 199941017 355.04-00 Business Purpose 10/15/1999 199941017 368.04-00 Assets for Control of Transferee (Type "D") 10/15/1999 199941016 851.00-00 Definition of Regulated Investment Company 10/15/1999 199941016 852.00-00 Taxation of Regulated Investment Companies and Their Shareholders 10/15/1999 199941016 305.00-00 Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) 10/15/1999 199941015 108.03-01 Partnership 10/15/1999 199941015 6225.01-00 Restriction on Assessment and Collection 10/15/1999 199941015 6231.05-00 Affected Item 10/15/1999 199941014 6411.00-00 Tentative Carryback and Refund Adjustments 10/15/1999 199941014 6662.01-00 Negligence 10/15/1999 199941013 2503.12-00 Exclusion for Certain Transfers for Educational Expenses or Medical Expenses 10/15/1999 199941012 29.03-00 Definitions 10/15/1999 199941011 172.07-00 Deferred Statutory or Tort Liability Losses 10/15/1999 199941010 6404.00-00 Abatements 10/15/1999 199941009 167.05-06 Income Forecast Method - Section 167(g) 10/15/1999 199941009 167.14-11 Other Intangible Property 10/15/1999 199941008 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 10/15/1999 199941008 263.03-01 Determination of Useful Life 10/15/1999 199941007 882.03-00 Return Required 10/15/1999 199941006 1031.02-00 Like Kind Property 10/15/1999 Pagination First page « First Previous page Previous … Page 2823 Page 2824 Page 2825 Page 2826 Current page 2827 Page 2828 Page 2829 Page 2830 Page 2831 … Next page Next Last page Last »