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 72376 - 72400 of 74092Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 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 199921021 1362.02-03 Passive Investment Income 05/28/1999 199921020 1362.00-00 Election by Small Business Corporation 05/28/1999 199921019 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 05/28/1999 199921019 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 05/28/1999 199921018 9999.98-00 Not Able to Identify Under Present List 05/28/1999 199921017 9999.98-00 Not Able to Identify Under Present List 05/28/1999 199921016 9100.09-00 Section 442; Accounting Periods 05/28/1999 199921015 2652.01-02 Special Election for QTIP 05/28/1999 199921015 9100.00-00 Extension of Time for Making Certain Elections 05/28/1999 199921014 1362.02-03 Passive Investment Income 05/28/1999 199921013 1362.00-00 Election by Small Business Corporation 05/28/1999 Pagination First page « First Previous page Previous … Page 2892 Page 2893 Page 2894 Page 2895 Current page 2896 Page 2897 Page 2898 Page 2899 Page 2900 … Next page Next Last page Last »
