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 72576 - 72600 of 74003Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 199917069 83.13-00 Rabbi Trusts 04/30/1999 199917069 457.05-00 Eligible Deferred Compensation Plan Defined 04/30/1999 199917069 671.02-00 Persons Treated as Grantors 04/30/1999 199917069 677.00-00 Income for Benefit of Grantor 04/30/1999 199917068 2055.12-06 Unitrust Lead Interest 04/30/1999 199917067 1362.00-00 Election by Small Business Corporation 04/30/1999 199917066 7520.02-00 Exceptions 04/30/1999 199917066 2013.05-00 Valuation of Interest Transferred 04/30/1999 199917065 6013.04-00 Joint and Several Liability 04/30/1999 199917064 6103.04-00 Disclosure to States for State Tax Administration 04/30/1999 199917063 368.00-00 Definitions Relating to Corporate Reorganizations 04/30/1999 199917063 6011.06-01 Magnetic Media 04/30/1999 199917062 9999.98-00 Not Able to Identify Under Present List 04/30/1999 199917061 9999.98-00 Not Able to Identify Under Present List 04/30/1999 199917060 6224.02-00 Application of Consistent Settlement Rule 04/30/1999 199917059 274.03-00 Traveling 04/30/1999 199917058 1362.00-00 Election by Small Business Corporation 04/30/1999 199917057 1362.01-03 Late Elections 04/30/1999 199917056 9100.00-00 Extension of Time for Making Certain Elections 04/30/1999 199917056 7701.00-00 Definitions 04/30/1999 199917055 1362.02-03 Passive Investment Income 04/30/1999 199917054 42.14-01 Correction of Administrative Errors and Omissions 04/30/1999 199917053 1362.00-00 Election by Small Business Corporation 04/30/1999 199917052 355.03-00 Active Business 04/30/1999 199917052 368.09-00 Plan of Reorganization 04/30/1999 Pagination First page « First Previous page Previous … Page 2900 Page 2901 Page 2902 Page 2903 Current page 2904 Page 2905 Page 2906 Page 2907 Page 2908 … Next page Next Last page Last »