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 73201 - 73225 of 74898Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 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 199921012 3231.01-00 Employers v. Not Employers 05/28/1999 199921011 3231.01-00 Employers v. Not Employers 05/28/1999 199921010 174.05-02 From Amortization to Current Deduction 05/28/1999 199921009 1362.00-00 Election by Small Business Corporation 05/28/1999 199921009 1362.04-00 Inadvertent Terminations 05/28/1999 199921008 721.00-00 Nonrecognition of Gain or Loss on Contributions 05/28/1999 199921007 7430.03-00 Definitions 05/28/1999 199921006 451.13-00 Prepaid and Advance Income 05/28/1999 199921005 04.01.00-00 ASSESSMENTS: Abatement 05/28/1999 199921004 2056.11-00 Limitations on Amount of Marital Deduction 05/28/1999 199921003 62.02.00 PENALITES: Bankruptcy Act proceedings 05/28/1999 199921002 482.08-00 Interest 05/28/1999 199921002 482.08-04 Loan v. Capital Contribution 05/28/1999 199921001 1341.00-00 Computation of Tax Where Taxpayer Restores Substantial Amount Held Under Claim of Right 05/28/1999 199920047 401.29-02 Special Distribution Requirements 05/21/1999 199920046 4971.00-00 Taxes on Failure to Meet Minimum Funding Standards 05/21/1999 199920045 507.01-00 Termination Under Section 507(a)(1) 05/21/1999 199920045 507.05-00 Liability of Transferee Organizations 05/21/1999 199920044 505.01-00 Excepted Collective Bargaining Agreements 05/21/1999 Pagination First page « First Previous page Previous … Page 2925 Page 2926 Page 2927 Page 2928 Current page 2929 Page 2930 Page 2931 Page 2932 Page 2933 … Next page Next Last page Last »
