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 72901 - 72925 of 74898Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 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 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 to Certain Minor Children (Repealed 1981) 06/18/1999 Pagination First page « First Previous page Previous … Page 2913 Page 2914 Page 2915 Page 2916 Current page 2917 Page 2918 Page 2919 Page 2920 Page 2921 … Next page Next Last page Last »
