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 73726 - 73750 of 74898Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 199915027 355.01-00 Spin-Off 04/16/1999 199915027 367.10-04 Distribution of Stock Described in Section 355 04/16/1999 199915026 355.01-00 Spin-Off 04/16/1999 199915026 368.04-00 Assets for Control of Transferee (Type "D") 04/16/1999 199915025 801.00-00 Tax Imposed 04/16/1999 199915025 803.00-00 Life Insurance Gross Income 04/16/1999 199915023 42.14-00 Secretary's Authority to Provide Regulations 04/16/1999 199915022 42.14-00 Secretary's Authority to Provide Regulations 04/16/1999 199915021 280G.01-00 Definitions 04/16/1999 199915021 4999.00-00 Golden Parachute Payments 04/16/1999 199915020 1362.00-00 Election by Small Business Corporation 04/16/1999 199915019 1362.00-00 Election by Small Business Corporation 04/16/1999 199915018 355.01-00 Spin-Off 04/16/1999 199915017 9100.00-00 Extension of Time for Making Certain Elections 04/16/1999 199915016 1362.00-00 Election by Small Business Corporation 04/16/1999 199915015 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 04/16/1999 199915014 9114.03-09 Denmark 04/16/1999 199915013 368.00-00 Definitions Relating to Corporate Reorganizations 04/16/1999 199915012 1221.00-00 Capital Asset v. Not a Capital Asset 04/16/1999 199915012 1221.12-02 Business Hedges 04/16/1999 199915011 471.03-02 Discounts 04/16/1999 199915011 61.00-00 Gross Income v. Not Gross Income 04/16/1999 199915011 446.04-00 Change of Methods (Permissible v. Not Permissible) 04/16/1999 199915010 707.03-00 Guaranteed Payments 04/16/1999 199915009 1012.13-00 Stock 04/16/1999 Pagination First page « First Previous page Previous … Page 2946 Page 2947 Page 2948 Page 2949 Current page 2950 Page 2951 Page 2952 Page 2953 Page 2954 … Next page Next Last page Last »
