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 73151 - 73175 of 74003Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 199911049 355.01-00 Spin-Off 03/19/1999 199911049 368.04-00 Assets for Control of Transferee (Type "D") 03/19/1999 199911048 1033.00-00 Involuntary Conversion 03/19/1999 199911047 115.00-00 Income of States, Municipalities, etc. 03/19/1999 199911046 561.00-00 Deduction v. Not a Deduction for Dividends Paid 03/19/1999 199911046 852.00-00 Taxation of Regulated Investment Companies and Their Shareholders 03/19/1999 199911045 9999.98-00 Not Able to Identify Under Present List 03/19/1999 199911044 472.08-01 Principle for Establishing Pools 03/19/1999 199911043 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 03/19/1999 199911042 04.01.00-00 ASSESSMENTS: Abatement 03/19/1999 199911041 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 03/19/1999 199911040 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 03/19/1999 199911039 4371.03-00 Reinsurance 03/19/1999 199911038 168.26-00 Tangible v. Intangible 03/19/1999 199911037 1362.00-00 Election by Small Business Corporation 03/19/1999 199911036 1362.00-00 Election by Small Business Corporation 03/19/1999 199911035 1374.00-00 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) 03/19/1999 199911034 1362.00-00 Election by Small Business Corporation 03/19/1999 199911033 7701.00-00 Definitions 03/19/1999 199911032 1362.00-00 Election by Small Business Corporation 03/19/1999 199911031 355.01-01 Split-Off 03/19/1999 199911031 368.09-00 Plan of Reorganization 03/19/1999 199911030 9100.00-00 Extension of Time for Making Certain Elections 03/19/1999 199911030 2032A.00-00 Valuation of Farm Real Property 03/19/1999 199911029 351.00-00 Transfer to Corporation Controlled by Transferor 03/19/1999 Pagination First page « First Previous page Previous … Page 2923 Page 2924 Page 2925 Page 2926 Current page 2927 Page 2928 Page 2929 Page 2930 Page 2931 … Next page Next Last page Last »