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 72526 - 72550 of 74003Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 199918022 263.14-00 Allocation Between Capital Expenditure and Expense 05/07/1999 199918021 3231.01-00 Employers v. Not Employers 05/07/1999 199918020 3231.01-00 Employers v. Not Employers 05/07/1999 199918019 9999.98-00 Not Able to Identify Under Present List 05/07/1999 199918018 3231.01-00 Employers v. Not Employers 05/07/1999 199918017 3231.01-00 Employers v. Not Employers 05/07/1999 199918016 3231.01-00 Employers v. Not Employers 05/07/1999 199918015 3231.01-00 Employers v. Not Employers 05/07/1999 199918014 3231.01-00 Employers v. Not Employers 05/07/1999 199918013 162.07-30 Capital Expenditure 05/07/1999 199918012 6501.08-00 Waiver of Limitation (Waived v. Not Waived) 05/07/1999 199918011 6214.03-00 Jurisdiction Over Other Years 05/07/1999 199918010 9999.98-00 Not Able to Identify Under Present List 05/07/1999 199918009 1402.03-00 Trade or Business (Reference to Section 162) 05/07/1999 199918008 7436.01-05 No Jurisdiction to Determine Amount of Tax 05/07/1999 199918007 7436.01-05 No Jurisdiction to Determine Amount of Tax 05/07/1999 199918006 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 05/07/1999 199918006 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 05/07/1999 199918006 2702.01-00 Valuation of Retained Interests 05/07/1999 199918006 2601.00-00 Tax On Generation Skipping Transfers 05/07/1999 199918005 9100.09-00 Section 442; Accounting Periods 05/07/1999 199918004 6621.00-00 Determination of Rate of Interest; Compounding of Interest 05/07/1999 199918003 2056.11-00 Limitations on Amount of Marital Deduction 05/07/1999 199918002 611.02-04 Economic Interest in Mineral in Place 05/07/1999 199918001 142.11-00 Solid Waste Disposal Facility 05/07/1999 Pagination First page « First Previous page Previous … Page 2898 Page 2899 Page 2900 Page 2901 Current page 2902 Page 2903 Page 2904 Page 2905 Page 2906 … Next page Next Last page Last »