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 73751 - 73775 of 74039Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 199905024 29.03-00 Definitions 02/05/1999 199905023 507.00-00 Termination of Private Foundation Status 02/05/1999 199905023 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 02/05/1999 199905023 4941.04-00 Definition of Self-Dealing 02/05/1999 199905023 4942.03-05 Qualifying Distribution 02/05/1999 199905023 4944.00-00 Excise Tax on "Jeopardizing" Investments 02/05/1999 199905023 4945.04-06 Expenditure Responsibility 02/05/1999 199905023 6033.02-01 Private Foundation 02/05/1999 199905022 507.00-00 Termination of Private Foundation Status 02/05/1999 199905022 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 02/05/1999 199905022 4941.04-00 Definition of Self-Dealing 02/05/1999 199905022 4942.03-05 Qualifying Distribution 02/05/1999 199905022 4944.00-00 Excise Tax on "Jeopardizing" Investments 02/05/1999 199905022 4945.04-06 Expenditure Responsibility 02/05/1999 199905022 6033.02-01 Private Foundation 02/05/1999 199905021 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 02/05/1999 199905020 9999.98-00 Not Able to Identify Under Present List 02/05/1999 199905018 848.00-00 Capitalization of Policy Acquisition Expenses 02/05/1999 199905017 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 02/05/1999 199905016 1362.00-00 Election by Small Business Corporation 02/05/1999 199905015 72.21-00 Annuity Contracts Not Held By Natural Persons 02/05/1999 199905014 936.03-05 Profit Split Election 02/05/1999 199905013 1362.00-00 Election by Small Business Corporation 02/05/1999 199905012 280G.01-00 Definitions 02/05/1999 199905011 1361.03-02 Qualified Subchapter S Trusts 02/05/1999 Pagination First page « First Previous page Previous … Page 2947 Page 2948 Page 2949 Page 2950 Current page 2951 Page 2952 Page 2953 Page 2954 Page 2955 … Next page Next Last page Last »