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 71076 - 71100 of 74092Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 199937015 1362.01-03 Late Elections 09/17/1999 199937014 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/17/1999 199937013 1402.05-00 Ministers, Members of Religious Orders, Christian Science Practitioners (Election) 09/17/1999 199937013 3121.02-08 Services of Ministers or Members of an Order 09/17/1999 199937013 3401.02-01 Exclusions From Wages 09/17/1999 199937012 3121.04-01 Common Law Tests 09/17/1999 199937011 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/17/1999 199937011 368.04-00 Assets for Control of Transferee (Type "D") 09/17/1999 199937010 832.06-02 Unpaid Losses 09/17/1999 199937009 1362.02-03 Passive Investment Income 09/17/1999 199937008 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/17/1999 199937007 1502.01-00 Definitions 09/17/1999 199937007 1502.21-00 Consolidated Net Operating Loss Deduction 09/17/1999 199937006 17.08.00-00 COMPROMISE AND SETTLEMENT: Binding effect 09/17/1999 199937005 1071.02-00 Manner of Election 09/17/1999 199937004 9999.98-00 Not Able to Identify Under Present List 09/17/1999 199937003 6012.04-00 Receivers 09/17/1999 199937003 6413.00-00 Special Rules Applicable to Certain Employment Taxes 09/17/1999 199937003 6414.00-00 Income Tax Withheld 09/17/1999 199937003 7701.12-00 Taxpayer 09/17/1999 199937002 45.00.00-00 INSURANCE POLICY (See also PROPERTY SUBJECT TO COLLECTION) 09/17/1999 199937002 64.23.00-00 PROPERTY SUBJECT TO COLLECTION: Insurance policies 09/17/1999 199937001 301.00-00 Distributions of Property 09/17/1999 199937001 311.00-00 Taxability of Corporation on Distribution 09/17/1999 199937001 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/17/1999 Pagination First page « First Previous page Previous … Page 2840 Page 2841 Page 2842 Page 2843 Current page 2844 Page 2845 Page 2846 Page 2847 Page 2848 … Next page Next Last page Last »