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 72726 - 72750 of 74898Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 199926030 162.36-04 Performance-Based Compensation 07/02/1999 199926029 9100.09-00 Section 442; Accounting Periods 07/02/1999 199926029 444.03-00 Procedural Requirements for Making Election 07/02/1999 199926028 1362.00-00 Election by Small Business Corporation 07/02/1999 199926027 1362.02-03 Passive Investment Income 07/02/1999 199926026 355.03-00 Active Business 07/02/1999 199926026 355.04-00 Business Purpose 07/02/1999 199926025 1362.01-03 Late Elections 07/02/1999 199926024 856.00-00 Definition of Real Estate Investment Trust 07/02/1999 199926023 894.10-00 Teachers, Students, and Trainees 07/02/1999 199926022 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 07/02/1999 199926022 337.00-00 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) 07/02/1999 199926021 931.00-00 Income From Sources Within Guam, American Samoa or the Northern Mariana Islands 07/02/1999 199926020 42.14-01 Correction of Administrative Errors and Omissions 07/02/1999 199926019 2207A.02-00 Recovery With Respect to Gift Tax 07/02/1999 199926019 2519.00-00 Disposition of Certain Life Estates 07/02/1999 199926019 2702.00-00 Special Valuation Rules for Transfers in Trust 07/02/1999 199926018 482.03-04 Interest 07/02/1999 199926018 1442.04-00 Interest 07/02/1999 199926017 332.00-00 Complete Liquidation of Subsidiaries 07/02/1999 199926017 351.00-00 Transfer to Corporation Controlled by Transferor 07/02/1999 199926017 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 07/02/1999 199926017 368.04-00 Assets for Control of Transferee (Type "D") 07/02/1999 199926017 368.06-00 Change in Identity, etc. (Type "F") 07/02/1999 199926016 613A.04-02 Retailers Excluded 07/02/1999 Pagination First page « First Previous page Previous … Page 2906 Page 2907 Page 2908 Page 2909 Current page 2910 Page 2911 Page 2912 Page 2913 Page 2914 … Next page Next Last page Last »
