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 71926 - 71950 of 74003Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 199925024 9100.20-00 Section 1502; Election to File Consolidated Return 06/25/1999 199925023 1362.04-00 Inadvertent Terminations 06/25/1999 199925022 877.01-00 Principal Purpose--the Avoidance of Tax 06/25/1999 199925021 1362.00-00 Election by Small Business Corporation 06/25/1999 199925020 721.00-00 Nonrecognition of Gain or Loss on Contributions 06/25/1999 199925019 721.00-00 Nonrecognition of Gain or Loss on Contributions 06/25/1999 199925018 721.00-00 Nonrecognition of Gain or Loss on Contributions 06/25/1999 199925017 721.00-00 Nonrecognition of Gain or Loss on Contributions 06/25/1999 199925016 6229.03-01 6 Years for 3 Years 06/25/1999 199925015 856.01-00 Income Requirements 06/25/1999 199925014 925.00-00 Transfer Pricing Rules 06/25/1999 199925014 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 06/25/1999 199925014 6901.03-00 Period of Limitations 06/25/1999 199925013 925.00-00 Transfer Pricing Rules 06/25/1999 199925013 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 06/25/1999 199925013 6901.03-00 Period of Limitations 06/25/1999 199925012 162.25-01 Ordinary and Necessary 06/25/1999 199925011 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 06/25/1999 199925011 103.02-00 State and Local 06/25/1999 199925011 148.01-03 Reasonable Expectations - Artifice or Device 06/25/1999 199925010 816.05-00 Guaranteed Renewable Contracts 06/25/1999 199925009 162.04-09 Advertising--Contests, Prizes, etc. 06/25/1999 199925008 832.05-00 Premiums Earned 06/25/1999 199925007 162.04-02 Insurance 06/25/1999 199925007 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 06/25/1999 Pagination First page « First Previous page Previous … Page 2874 Page 2875 Page 2876 Page 2877 Current page 2878 Page 2879 Page 2880 Page 2881 Page 2882 … Next page Next Last page Last »
