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 70801 - 70825 of 74003Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 199939027 1362.00-00 Election by Small Business Corporation 10/01/1999 199939027 1362.04-00 Inadvertent Terminations 10/01/1999 199939026 1362.01-03 Late Elections 10/01/1999 199939025 355.01-01 Split-Off 10/01/1999 199939024 2654.00-00 Special Rules 10/01/1999 199939024 2642.01-00 Inclusion Ratio Defined 10/01/1999 199939024 9999.98-00 Not Able to Identify Under Present List 10/01/1999 199939023 9100.00-00 Extension of Time for Making Certain Elections 10/01/1999 199939022 877.01-00 Principal Purpose--the Avoidance of Tax 10/01/1999 199939021 61.00-00 Gross Income v. Not Gross Income 10/01/1999 199939021 170.01-00 Time of Making Contribution 10/01/1999 199939020 1362.01-03 Late Elections 10/01/1999 199939019 9100.09-00 Section 442; Accounting Periods 10/01/1999 199939018 468A.04-02 Revised Schedules 10/01/1999 199939018 468A.03-04 Formulas or Other Methods 10/01/1999 199939017 332.02-00 Within One Year 10/01/1999 199939017 368.06-00 Change in Identity, etc. (Type "F") 10/01/1999 199939016 1362.01-03 Late Elections 10/01/1999 199939015 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/01/1999 199939015 754.02-00 Timeliness of Election 10/01/1999 199939014 358.02-00 Allocation of Basis 10/01/1999 199939013 1362.01-03 Late Elections 10/01/1999 199939012 2601.00-00 Tax On Generation Skipping Transfers 10/01/1999 199939012 2601.03-05 Additions to Irrevocable Trusts 10/01/1999 199939011 2601.00-00 Tax On Generation Skipping Transfers 10/01/1999 Pagination First page « First Previous page Previous … Page 2829 Page 2830 Page 2831 Page 2832 Current page 2833 Page 2834 Page 2835 Page 2836 Page 2837 … Next page Next Last page Last »
