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 72026 - 72050 of 74092Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 199925014 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 06/25/1999 199925014 6901.03-00 Period of Limitations 06/25/1999 199925013 925.00-00 Transfer Pricing Rules 06/25/1999 199925013 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 06/25/1999 199925013 6901.03-00 Period of Limitations 06/25/1999 199925012 162.25-01 Ordinary and Necessary 06/25/1999 199925011 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 06/25/1999 199925011 103.02-00 State and Local 06/25/1999 199925011 148.01-03 Reasonable Expectations - Artifice or Device 06/25/1999 199925010 816.05-00 Guaranteed Renewable Contracts 06/25/1999 199925009 162.04-09 Advertising--Contests, Prizes, etc. 06/25/1999 199925008 832.05-00 Premiums Earned 06/25/1999 199925007 162.04-02 Insurance 06/25/1999 199925007 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 06/25/1999 199925006 165.13-00 Abandonment Losses 06/25/1999 199925005 6611.00-00 Interest on Overpayments (Interest v. No Interest) 06/25/1999 199925004 304.02-04 Distribution to which Section 301 Applies 06/25/1999 199925004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/25/1999 199925003 6511.03-02 Carrybacks: Net Operating Loss and Capital Loss 06/25/1999 199925002 460.05-01 Unique Items 06/25/1999 199925001 4162.01-05 Items of Terminal Tackle 06/25/1999 199924071 172.07-00 Deferred Statutory or Tort Liability Losses 06/18/1999 199924070 9999.98-00 Not Able to Identify Under Present List 06/18/1999 199924069 4941.04-00 Definition of Self-Dealing 06/18/1999 199924068 174.05-02 From Amortization to Current Deduction 06/18/1999 Pagination First page « First Previous page Previous … Page 2878 Page 2879 Page 2880 Page 2881 Current page 2882 Page 2883 Page 2884 Page 2885 Page 2886 … Next page Next Last page Last »