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 72276 - 72300 of 74003Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 199921039 1362.01-03 Late Elections 05/28/1999 199921038 1362.01-03 Late Elections 05/28/1999 199921037 355.01-02 Split-Up 05/28/1999 199921036 79.03-00 Inclusion in Employee Income 05/28/1999 199921036 101.00-00 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 05/28/1999 199921036 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 05/28/1999 199921036 7702.01-00 Definition 05/28/1999 199921035 336.01-00 General Rule 05/28/1999 199921035 337.00-00 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) 05/28/1999 199921034 3231.01-00 Employers v. Not Employers 05/28/1999 199921033 3231.01-00 Employers v. Not Employers 05/28/1999 199921032 162.36-00 Million Dollar Cap - Executive Employee Compensation 05/28/1999 199921031 1362.01-03 Late Elections 05/28/1999 199921030 877.01-00 Principal Purpose--the Avoidance of Tax 05/28/1999 199921029 877.01-00 Principal Purpose--the Avoidance of Tax 05/28/1999 199921028 1362.00-00 Election by Small Business Corporation 05/28/1999 199921027 355.01-00 Spin-Off 05/28/1999 199921027 368.04-00 Assets for Control of Transferee (Type "D") 05/28/1999 199921026 1362.00-00 Election by Small Business Corporation 05/28/1999 199921025 355.01-02 Split-Up 05/28/1999 199921025 368.04-00 Assets for Control of Transferee (Type "D") 05/28/1999 199921024 1362.04-00 Inadvertent Terminations 05/28/1999 199921023 1362.01-03 Late Elections 05/28/1999 199921022 1362.02-03 Passive Investment Income 05/28/1999 199921022 368.04-00 Assets for Control of Transferee (Type "D") 05/28/1999 Pagination First page « First Previous page Previous … Page 2888 Page 2889 Page 2890 Page 2891 Current page 2892 Page 2893 Page 2894 Page 2895 Page 2896 … Next page Next Last page Last »
