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 73701 - 73725 of 74039Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 199906009 1362.00-00 Election by Small Business Corporation 02/12/1999 199906008 83.13-00 Rabbi Trusts 02/12/1999 199906008 404.10-00 Deferred Compensation 02/12/1999 199906008 451.13-00 Prepaid and Advance Income 02/12/1999 199906008 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 02/12/1999 199906007 355.01-01 Split-Off 02/12/1999 199906006 9100.00-00 Extension of Time for Making Certain Elections 02/12/1999 199906006 2652.01-02 Special Election for QTIP 02/12/1999 199906005 1361.00-00 Definitions 02/12/1999 199906005 9100.00-00 Extension of Time for Making Certain Elections 02/12/1999 199906004 61.00-00 Gross Income v. Not Gross Income 02/12/1999 199906003 2041.08-00 Partial Release of Powers 02/12/1999 199906003 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 02/12/1999 199906003 2601.03-01 Irrevocable Trusts 02/12/1999 199906002 1362.00-00 Election by Small Business Corporation 02/12/1999 199906001 3121.00-00 Definitions 02/12/1999 199905040 6501.04-13 Partnership and Individual Partner Returns 02/05/1999 199905040 6501.04-14 S Corporation and Shareholder Returns 02/05/1999 199905040 6229.00-00 Period of Limitations for Making Assessments 02/05/1999 199905039 4942.03-07 Set-Asides 02/05/1999 199905038 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 02/05/1999 199905038 512.01-00 Exception, Additions, and Limitations on Unrelated Income 02/05/1999 199905038 4940.02-00 Computation of Net Investment Income 02/05/1999 199905038 4941.04-00 Definition of Self-Dealing 02/05/1999 199905038 4942.01-02 Other Special Cases of Non-Application 02/05/1999 Pagination First page « First Previous page Previous … Page 2945 Page 2946 Page 2947 Page 2948 Current page 2949 Page 2950 Page 2951 Page 2952 Page 2953 … Next page Next Last page Last »