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 73026 - 73050 of 74092Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 199914018 482.02-00 Control 04/09/1999 199914017 302.05-01 Waiver of Family Attribution by Individual 04/09/1999 199914017 302.05-02 Waiver of Family Attribution by Entity 04/09/1999 199914016 1362.00-00 Election by Small Business Corporation 04/09/1999 199914015 1362.00-00 Election by Small Business Corporation 04/09/1999 199914014 1362.00-00 Election by Small Business Corporation 04/09/1999 199914013 1042.00-00 Sales of Stock to Employee Stock Ownership Plans or Certain Cooperatives 04/09/1999 199914012 351.01-00 Control v. No Control by Transferor 04/09/1999 199914012 897.03-00 U.S. Real Property Holding Corporation 04/09/1999 199914011 468A.04-02 Revised Schedules 04/09/1999 199914010 468A.04-02 Revised Schedules 04/09/1999 199914009 468A.04-02 Revised Schedules 04/09/1999 199914008 1362.00-00 Election by Small Business Corporation 04/09/1999 199914007 355.01-00 Spin-Off 04/09/1999 199914006 707.03-00 Guaranteed Payments 04/09/1999 199914006 721.00-00 Nonrecognition of Gain or Loss on Contributions 04/09/1999 199914006 761.00-00 Terms Defined 04/09/1999 199914005 1362.00-00 Election by Small Business Corporation 04/09/1999 199914004 1362.00-00 Election by Small Business Corporation 04/09/1999 199914003 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 04/09/1999 199914002 382.08-00 Built-in Gains and Losses and Section 338 Gains 04/09/1999 199914001 162.01-00 Trade or Business v. Not a Trade or Business 04/09/1999 199914001 9214.04-00 Computer Leasing 04/09/1999 199914001 9999.97-00 Substance v. Form Issues Not Contained in Present List 04/09/1999 199913051 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 04/02/1999 Pagination First page « First Previous page Previous … Page 2918 Page 2919 Page 2920 Page 2921 Current page 2922 Page 2923 Page 2924 Page 2925 Page 2926 … Next page Next Last page Last »