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 70401 - 70425 of 74092Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 199945017 301.07-00 Constructive Dividend 11/12/1999 199945017 1368.01-00 Accumulated Adjustments Account 11/12/1999 199945017 1371.00-00 Coordination with Subchapter C Rules 11/12/1999 199945016 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 11/12/1999 199945015 61.00-00 Gross Income v. Not Gross Income 11/12/1999 199945015 83.00-00 Property Transferred in Connection With Performance of Services 11/12/1999 199945015 162.00-00 Trade or Business (Deductible v. Not Deductible) 11/12/1999 199945015 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 11/12/1999 199945015 3121.01-00 Wages 11/12/1999 199945015 3401.01-00 Wages Subject to Withholding 11/12/1999 199945014 172.07-00 Deferred Statutory or Tort Liability Losses 11/12/1999 199945013 385.00-00 Treatment of Certain Interests in Corporations as Stock or Indebtedness 11/12/1999 199945012 2511.03-00 Cessation of Donor's Dominion and Control 11/12/1999 199945011 61.00-00 Gross Income v. Not Gross Income 11/12/1999 199945011 482.00-00 Allocation of Income and Deductions Among Taxpayers 11/12/1999 199945011 482.13-03 Capital Contribution 11/12/1999 199945010 2511.03-00 Cessation of Donor's Dominion and Control 11/12/1999 199945009 162.04-03 Capture Insurance 11/12/1999 199945008 1221.00-00 Capital Asset v. Not a Capital Asset 11/12/1999 199945007 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 11/12/1999 199945006 368.03-01 Substantially All the Property 11/12/1999 199945006 368.08-02 Proprietary Interest Continuity 11/12/1999 199945006 368.08-06 Business Enterprise Continuity 11/12/1999 199945006 368.00-00 Definitions Relating to Corporate Reorganizations 11/12/1999 199945005 7121.06-00 Validity 11/12/1999 Pagination First page « First Previous page Previous … Page 2813 Page 2814 Page 2815 Page 2816 Current page 2817 Page 2818 Page 2819 Page 2820 Page 2821 … Next page Next Last page Last »
