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 71651 - 71675 of 74092Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 199930011 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/30/1999 199930011 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 07/30/1999 199930010 2601.00-00 Tax On Generation Skipping Transfers 07/30/1999 199930010 1001.02-00 Amount Realized 07/30/1999 199930010 2033.00-00 Property in Which Decedent Had an Interest 07/30/1999 199930010 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 07/30/1999 199930010 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/30/1999 199930009 3231.01-00 Employers v. Not Employers 07/30/1999 199930008 6601.02-01 Starting Date (Avon Products) 07/30/1999 199930007 6601.02-00 Interest on Delinquent Taxes 07/30/1999 199930006 64.45.03-00 PROPERTY SUBJECT TO COLLECTION: Tenancy, held in: Joint 07/30/1999 199930005 9214.04-00 Computer Leasing 07/30/1999 199930004 61.43-01 Lease of Property 07/30/1999 199930004 61.50-00 Leveraged Leasing 07/30/1999 199930004 161.00-00 Allowance of Deductions (Deductible v. Not Deductible) 07/30/1999 199930004 482.00-00 Allocation of Income and Deductions Among Taxpayers 07/30/1999 199930004 9214.04-00 Computer Leasing 07/30/1999 199930003 74.04.01-00 SUITS: By the U.S.: Enforcement of levy 07/30/1999 199930002 2502.01-01 Taxable Gifts for Prior Periods 07/30/1999 199930002 2505.01-00 Reduction of Credit for Sum of Amounts Used in Prior Periods 07/30/1999 199930002 2505.04-00 Mandatory Character of Credit 07/30/1999 199930001 1221.12-02 Business Hedges 07/30/1999 199930001 7805.04-00 Retroactive Effect of Regulation 07/30/1999 199929051 4971.02-00 Additional Tax 07/23/1999 199929050 170.07-00 Percentage Limitations 07/23/1999 Pagination First page « First Previous page Previous … Page 2863 Page 2864 Page 2865 Page 2866 Current page 2867 Page 2868 Page 2869 Page 2870 Page 2871 … Next page Next Last page Last »