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 73526 - 73550 of 74898Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 199917026 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 04/30/1999 199917025 1014.01-00 Basis Equal to FMV At Time of Decedent's Death 04/30/1999 199917024 162.04-13 Insurance, Property and Casualty ISP - Captive Insurance and/or Reinsurance Companies 04/30/1999 199917023 42.14-01 Correction of Administrative Errors and Omissions 04/30/1999 199917022 2601.00-00 Tax On Generation Skipping Transfers 04/30/1999 199917021 1361.00-00 Definitions 04/30/1999 199917021 9100.00-00 Extension of Time for Making Certain Elections 04/30/1999 199917020 9999.98-00 Not Able to Identify Under Present List 04/30/1999 199917019 1362.02-03 Passive Investment Income 04/30/1999 199917018 1362.00-00 Election by Small Business Corporation 04/30/1999 199917017 1362.02-03 Passive Investment Income 04/30/1999 199917016 1502.77-00 Common Parent Agent for Subsidiaries 04/30/1999 199917015 1502.77-00 Common Parent Agent for Subsidiaries 04/30/1999 199917014 1362.00-00 Election by Small Business Corporation 04/30/1999 199917013 1362.04-00 Inadvertent Terminations 04/30/1999 199917012 165.05-00 Capital Losses 04/30/1999 199917011 9999.98-00 Not Able to Identify Under Present List 04/30/1999 199917010 482.00-00 Allocation of Income and Deductions Among Taxpayers 04/30/1999 199917010 951.00-00 Amounts Included in Gross Income of U.S. Shareholders (Included v. Not Included) 04/30/1999 199917010 952.00-00 Subpart F Income Defined 04/30/1999 199917010 954.00-00 Foreign Base Company Income 04/30/1999 199917010 3121.08-00 Agreements Between Domestic Corporations and Foreign Subsidiaries 04/30/1999 199917010 3121.10-00 Not Employees Under Section 530 of 1978 Revenue Act 04/30/1999 199917010 3401.04-00 Employer-Employee Relationship 04/30/1999 199917010 3401.06-00 Not Employees Under Section 530 of 1978 Revenue Act 04/30/1999 Pagination First page « First Previous page Previous … Page 2938 Page 2939 Page 2940 Page 2941 Current page 2942 Page 2943 Page 2944 Page 2945 Page 2946 … Next page Next Last page Last »
