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 71276 - 71300 of 74989Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 199945028 6501.08-14 Successive Waivers 11/12/1999 199945027 1362.01-03 Late Elections 11/12/1999 199945026 1362.01-03 Late Elections 11/12/1999 199945025 1362.01-03 Late Elections 11/12/1999 199945024 1362.01-03 Late Elections 11/12/1999 199945023 6041.03-00 Fixed or Determinable Gains, Profits, or Income 11/12/1999 199945023 6045.00-00 Returns of Brokers 11/12/1999 199945023 6049.01-00 Reportable Interest 11/12/1999 199945022 2601.00-00 Tax On Generation Skipping Transfers 11/12/1999 199945022 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 11/12/1999 199945022 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 11/12/1999 199945022 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 11/12/1999 199945021 1361.00-00 Definitions 11/12/1999 199945021 1361.05-00 Qualified Subchapter S Subsidiary 11/12/1999 199945021 9100.00-00 Extension of Time for Making Certain Elections 11/12/1999 199945020 851.01-00 Election to be Regulated Investment Company 11/12/1999 199945020 9100.00-00 Extension of Time for Making Certain Elections 11/12/1999 199945019 1361.05-00 Qualified Subchapter S Subsidiary 11/12/1999 199945019 1362.00-00 Election by Small Business Corporation 11/12/1999 199945019 1362.01-03 Late Elections 11/12/1999 199945019 9100.00-00 Extension of Time for Making Certain Elections 11/12/1999 199945018 1362.01-03 Late Elections 11/12/1999 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 Pagination First page « First Previous page Previous … Page 2848 Page 2849 Page 2850 Page 2851 Current page 2852 Page 2853 Page 2854 Page 2855 Page 2856 … Next page Next Last page Last »
