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 71226 - 71250 of 74092Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 199935050 368.08-01 Savings and Loan or Life Insurance Companies 09/03/1999 199935049 9100.09-00 Section 442; Accounting Periods 09/03/1999 199935048 877.01-00 Principal Purpose--the Avoidance of Tax 09/03/1999 199935047 678.01-01 Release or Modification of Power 09/03/1999 199935047 1361.03-01 Grantor Trusts 09/03/1999 199935046 678.01-01 Release or Modification of Power 09/03/1999 199935046 1361.03-01 Grantor Trusts 09/03/1999 199935045 1362.04-00 Inadvertent Terminations 09/03/1999 199935044 1362.04-00 Inadvertent Terminations 09/03/1999 199935043 1362.00-00 Election by Small Business Corporation 09/03/1999 199935043 1362.04-00 Inadvertent Terminations 09/03/1999 199935042 368.08-02 Proprietary Interest Continuity 09/03/1999 199935041 2055.12-05 Unitrusts 09/03/1999 199935041 2055.12-10 Reformations of Nonqualifying Interests 09/03/1999 199935040 1362.02-03 Passive Investment Income 09/03/1999 199935039 877.01-00 Principal Purpose--the Avoidance of Tax 09/03/1999 199935038 877.01-00 Principal Purpose--the Avoidance of Tax 09/03/1999 199935037 337.00-00 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) 09/03/1999 199935037 368.08-00 Continuity of Interest Rule 09/03/1999 199935036 877.01-00 Principal Purpose--the Avoidance of Tax 09/03/1999 199935035 362.02-00 Capital Contributions by Nonshareholders 09/03/1999 199935034 337.00-00 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) 09/03/1999 199935034 368.08-00 Continuity of Interest Rule 09/03/1999 199935033 3231.01-00 Employers v. Not Employers 09/03/1999 199935032 104.02-00 Workmen's Compensation 09/03/1999 Pagination First page « First Previous page Previous … Page 2846 Page 2847 Page 2848 Page 2849 Current page 2850 Page 2851 Page 2852 Page 2853 Page 2854 … Next page Next Last page Last »