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 72076 - 72100 of 74092Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 199924050 2601.00-00 Tax On Generation Skipping Transfers 06/18/1999 199924049 2601.00-00 Tax On Generation Skipping Transfers 06/18/1999 199924048 2601.00-00 Tax On Generation Skipping Transfers 06/18/1999 199924047 4371.03-00 Reinsurance 06/18/1999 199924046 115.00-00 Income of States, Municipalities, etc. 06/18/1999 199924045 355.01-01 Split-Off 06/18/1999 199924044 168.20-00 Classification of Property 06/18/1999 199924043 1362.01-03 Late Elections 06/18/1999 199924042 368.00-00 Definitions Relating to Corporate Reorganizations 06/18/1999 199924041 9100.09-00 Section 442; Accounting Periods 06/18/1999 199924040 9100.09-00 Section 442; Accounting Periods 06/18/1999 199924039 1362.00-00 Election by Small Business Corporation 06/18/1999 199924038 368.01-00 Statutory Merger or Consolidation (Type "A") 06/18/1999 199924037 1362.01-03 Late Elections 06/18/1999 199924036 9100.09-00 Section 442; Accounting Periods 06/18/1999 199924035 877.01-00 Principal Purpose--the Avoidance of Tax 06/18/1999 199924034 877.01-00 Principal Purpose--the Avoidance of Tax 06/18/1999 199924033 42.14-01 Correction of Administrative Errors and Omissions 06/18/1999 199924032 9100.09-00 Section 442; Accounting Periods 06/18/1999 199924031 1362.01-03 Late Elections 06/18/1999 199924030 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 06/18/1999 199924030 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 06/18/1999 199924029 664.03-03 Unitrust With Income Exception 06/18/1999 199924029 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 06/18/1999 199924028 101.05-00 Flexible Premium Contracts Before 1985 06/18/1999 Pagination First page « First Previous page Previous … Page 2880 Page 2881 Page 2882 Page 2883 Current page 2884 Page 2885 Page 2886 Page 2887 Page 2888 … Next page Next Last page Last »