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 72651 - 72675 of 74898Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 199927027 9100.09-00 Section 442; Accounting Periods 07/09/1999 199927026 1362.01-03 Late Elections 07/09/1999 199927025 1362.01-03 Late Elections 07/09/1999 199927024 174.00-00 Research and Experimental Expenditures (Deductible v. Not Deductible) 07/09/1999 199927023 9100.00-00 Extension of Time for Making Certain Elections 07/09/1999 199927023 2632.00-00 Special Rules for Allocation of GST Exemption 07/09/1999 199927023 2642.00-00 Inclusion Ratio 07/09/1999 199927023 2652.01-02 Special Election for QTIP 07/09/1999 199927023 2654.00-00 Special Rules 07/09/1999 199927022 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/09/1999 199927021 856.01-00 Income Requirements 07/09/1999 199927020 1362.01-03 Late Elections 07/09/1999 199927019 1362.00-00 Election by Small Business Corporation 07/09/1999 199927018 9100.09-00 Section 442; Accounting Periods 07/09/1999 199927017 1362.01-03 Late Elections 07/09/1999 199927016 1362.01-03 Late Elections 07/09/1999 199927015 1362.01-03 Late Elections 07/09/1999 199927014 170.14-00 Qualified Conservation Contribution 07/09/1999 199927013 877.01-00 Principal Purpose--the Avoidance of Tax 07/09/1999 199927012 172.07-00 Deferred Statutory or Tort Liability Losses 07/09/1999 199927011 1362.04-00 Inadvertent Terminations 07/09/1999 199927010 642.03-00 Charitable Deduction 07/09/1999 199927010 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 07/09/1999 199927010 2522.02-04 Guaranteed Annuity and Unitrust Interests 07/09/1999 199927008 09.03.01-00 BCC: Allow. Admin. exp: Comp. of estate tax liability 07/09/1999 Pagination First page « First Previous page Previous … Page 2903 Page 2904 Page 2905 Page 2906 Current page 2907 Page 2908 Page 2909 Page 2910 Page 2911 … Next page Next Last page Last »
