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 73951 - 73975 of 74039Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 199902008 704.01-04 Section 704(c) Considerations 01/15/1999 199902008 721.00-00 Nonrecognition of Gain or Loss on Contributions 01/15/1999 199902008 851.00-00 Definition of Regulated Investment Company 01/15/1999 199902008 7704.01-00 Meaning of 01/15/1999 199902007 174.05-01 From Current Deduction to Amortization 01/15/1999 199902006 1362.00-00 Election by Small Business Corporation 01/15/1999 199902005 355.01-00 Spin-Off 01/15/1999 199902005 368.04-00 Assets for Control of Transferee (Type "D") 01/15/1999 199902004 368.06-00 Change in Identity, etc. (Type "F") 01/15/1999 199902003 1362.00-00 Election by Small Business Corporation 01/15/1999 199902002 83.01-00 When Includible in Gross Income 01/15/1999 199902002 401.29-00 Cash or Deferred Arrangements 01/15/1999 199902002 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 01/15/1999 199902002 451.14-00 Constructive Receipt 01/15/1999 199902002 671.02-00 Persons Treated as Grantors 01/15/1999 199902002 677.00-00 Income for Benefit of Grantor 01/15/1999 199902001 302.04-00 Redemption from Noncorporate Shareholder in Partial Liquidation 01/15/1999 199901036 6225.01-00 Restriction on Assessment and Collection 01/08/1999 199901036 6231.14-00 Regulations with Respect to Certain Special Enforcement Areas 01/08/1999 199901035 1362.00-00 Election by Small Business Corporation 01/08/1999 199901034 9999.98-00 Not Able to Identify Under Present List 01/08/1999 199901033 414.08-00 Church Plan 01/08/1999 199901032 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 01/08/1999 199901031 9100.09-00 Section 442; Accounting Periods 01/08/1999 199901030 4945.00-00 Excise Taxes on Taxable Expenditures 01/08/1999 Pagination First page « First Previous page Previous … Page 2954 Page 2955 Page 2956 Page 2957 Page 2958 Current page 2959 Page 2960 Page 2961 Page 2962 Next page Next Last page Last »