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 72876 - 72900 of 74092Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 199915052 2519.00-00 Disposition of Certain Life Estates 04/16/1999 199915051 1362.00-00 Election by Small Business Corporation 04/16/1999 199915050 1033.02-00 Definition of Involuntary Conversion Events 04/16/1999 199915050 165.00-00 Deductions For Losses 04/16/1999 199915050 6041.03-00 Fixed or Determinable Gains, Profits, or Income 04/16/1999 199915049 6050I.01-00 Compliance 04/16/1999 199915048 877.01-00 Principal Purpose--the Avoidance of Tax 04/16/1999 199915047 1362.00-00 Election by Small Business Corporation 04/16/1999 199915046 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 04/16/1999 199915046 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 04/16/1999 199915045 170.00-00 Charitable, Etc. Contributions and Gifts 04/16/1999 199915045 664.03-03 Unitrust With Income Exception 04/16/1999 199915045 677.03-00 Life Insurance 04/16/1999 199915045 2033.00-00 Property in Which Decedent Had an Interest 04/16/1999 199915044 42.14-00 Secretary's Authority to Provide Regulations 04/16/1999 199915043 1276.02-00 Accrued Market Discount 04/16/1999 199915043 446.27-00 Market Discount 04/16/1999 199915043 1278.02-00 Election to Include Market Discount Currently 04/16/1999 199915042 9100.09-00 Section 442; Accounting Periods 04/16/1999 199915041 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 04/16/1999 199915041 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 04/16/1999 199915040 721.00-00 Nonrecognition of Gain or Loss on Contributions 04/16/1999 199915039 9100.09-00 Section 442; Accounting Periods 04/16/1999 199915038 2601.00-00 Tax On Generation Skipping Transfers 04/16/1999 199915038 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/16/1999 Pagination First page « First Previous page Previous … Page 2912 Page 2913 Page 2914 Page 2915 Current page 2916 Page 2917 Page 2918 Page 2919 Page 2920 … Next page Next Last page Last »
