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 72101 - 72125 of 74092Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 199924028 7702.20-00 Correction of Errors 06/18/1999 199924027 7702.02-00 Cash Value Accumulation Test 06/18/1999 199924026 61.32-00 Indians 06/18/1999 199924025 642.03-03 Paid or Permanently Set Aside 06/18/1999 199924024 1361.05-00 Qualified Subchapter S Subsidiary 06/18/1999 199924023 469.10-00 Other Definitions and Rules 06/18/1999 199924022 469.10-00 Other Definitions and Rules 06/18/1999 199924021 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 06/18/1999 199924021 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 06/18/1999 199924020 469.10-00 Other Definitions and Rules 06/18/1999 199924019 2032A.00-00 Valuation of Farm Real Property 06/18/1999 199924018 1362.04-00 Inadvertent Terminations 06/18/1999 199924017 6621.01-00 Overpayment and Underpayment Rates 06/18/1999 199924016 925.00-00 Transfer Pricing Rules 06/18/1999 199924016 6501.03-00 Time Return Deemed Filed 06/18/1999 199924016 6501.04-11 Amended Returns 06/18/1999 199924016 6511.01-03 Claim Filed Late 06/18/1999 199924015 2703.00-00 Certain Rights and Restrictions Disregarded 06/18/1999 199924015 2057.00-00 Bequests, Etc. to Certain Minor Children (Repealed 1981) 06/18/1999 199924014 2041.05-00 Exercise of Powers 06/18/1999 199924013 368.04-00 Assets for Control of Transferee (Type "D") 06/18/1999 199924013 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 06/18/1999 199924012 9100.00-00 Extension of Time for Making Certain Elections 06/18/1999 199924012 469.03-00 Passive Activity Defined 06/18/1999 199924011 1362.02-03 Passive Investment Income 06/18/1999 Pagination First page « First Previous page Previous … Page 2881 Page 2882 Page 2883 Page 2884 Current page 2885 Page 2886 Page 2887 Page 2888 Page 2889 … Next page Next Last page Last »