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 70776 - 70800 of 74092Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 199940040 7701.22-01 Factors: Lease vs. Service Contract 10/08/1999 199940039 1033.02-00 Definition of Involuntary Conversion Events 10/08/1999 199940038 642.03-03 Paid or Permanently Set Aside 10/08/1999 199940037 1033.02-00 Definition of Involuntary Conversion Events 10/08/1999 199940036 9100.00-00 Extension of Time for Making Certain Elections 10/08/1999 199940036 565.01-02 Making and Filing Consents 10/08/1999 199940036 542.00-00 Definition of Personal Holding Company 10/08/1999 199940035 507.01-01 Special Rules 10/08/1999 199940035 507.05-00 Liability of Transferee Organizations 10/08/1999 199940035 507.07-00 Aggregate Tax Benefit 10/08/1999 199940035 4940.02-02 Exclusions, Deductions, and Special Rules 10/08/1999 199940035 4941.04-00 Definition of Self-Dealing 10/08/1999 199940035 4942.03-02 Distributable Amount 10/08/1999 199940035 4942.03-05 Qualifying Distribution 10/08/1999 199940035 4943.00-00 Excise Taxes on Excess Business Holdings 10/08/1999 199940035 4944.00-00 Excise Tax on "Jeopardizing" Investments 10/08/1999 199940035 4945.04-06 Expenditure Responsibility 10/08/1999 199940034 512.10-00 Modifications 10/08/1999 199940034 513.00-00 Unrelated v. Not Unrelated Trade or Business 10/08/1999 199940034 514.01-00 Rent and Deductions 10/08/1999 199940034 514.06-00 Definitions--Debt-Financed Property 10/08/1999 199940033 856.04-00 Rents From Real Property 10/08/1999 199940032 44.00.00-00 INSOLVENCY (OTHER THAN UNDER BANKRUPTCY ACT) (See: Prior. Insol) 10/08/1999 199940032 51.00.00-00 LIENS 10/08/1999 199940031 50.30.00-00 LEVY: Sale 10/08/1999 Pagination First page « First Previous page Previous … Page 2828 Page 2829 Page 2830 Page 2831 Current page 2832 Page 2833 Page 2834 Page 2835 Page 2836 … Next page Next Last page Last »
