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 73151 - 73175 of 74898Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 199921053 367.00-00 Foreign Corporations 05/28/1999 199921053 367.03-00 Treatment of Transfers of Stock or Securities to Foreign Corporations 05/28/1999 199921053 367.03-07 Transfers of Stock Subject to a Ten-Year Gain Recognition Agreement 05/28/1999 199921052 468A.04-02 Revised Schedules 05/28/1999 199921052 468A.03-04 Formulas or Other Methods 05/28/1999 199921051 468A.04-02 Revised Schedules 05/28/1999 199921051 468A.03-04 Formulas or Other Methods 05/28/1999 199921050 468A.04-02 Revised Schedules 05/28/1999 199921049 1362.02-03 Passive Investment Income 05/28/1999 199921048 368.02-00 Stock for Stock (Type "B") 05/28/1999 199921047 368.02-00 Stock for Stock (Type "B") 05/28/1999 199921046 162.01-11 Farming 05/28/1999 199921046 263A.01-02 Property Acquired for Resale 05/28/1999 199921046 263A.05-00 Property Produced in a Farming Business 05/28/1999 199921045 9999.98-00 Not Able to Identify Under Present List 05/28/1999 199921044 32.03-00 Qualifying Child 05/28/1999 199921043 9999.98-00 Not Able to Identify Under Present List 05/28/1999 199921042 09.08.00-00 BANKRUPTCY CODE CASES: Automatic stay (Sec. 362) 05/28/1999 199921041 1504.00-00 Definitions 05/28/1999 199921040 1362.01-03 Late Elections 05/28/1999 199921039 1362.01-03 Late Elections 05/28/1999 199921038 1362.01-03 Late Elections 05/28/1999 199921037 355.01-02 Split-Up 05/28/1999 199921036 79.03-00 Inclusion in Employee Income 05/28/1999 199921036 101.00-00 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 05/28/1999 Pagination First page « First Previous page Previous … Page 2923 Page 2924 Page 2925 Page 2926 Current page 2927 Page 2928 Page 2929 Page 2930 Page 2931 … Next page Next Last page Last »