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 73551 - 73575 of 74092Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 199908039 267.00-00 Losses, Expenses, and Interest With Respect to Transactions Between Related Parties 02/26/1999 199908039 1366.00-00 Pass-Thru of Items to Shareholders 02/26/1999 199908038 501.12-02 Mutual or Cooperative Telephone Companies 02/26/1999 199908038 513.03-00 Cooperatives 02/26/1999 199908037 42.04-00 Eligible Basis 02/26/1999 199908037 42.10-00 Recapture of Credit 02/26/1999 199908036 355.03-01 Five-Year Requirement 02/26/1999 199908036 368.04-00 Assets for Control of Transferee (Type "D") 02/26/1999 199908035 1362.00-00 Election by Small Business Corporation 02/26/1999 199908034 1362.00-00 Election by Small Business Corporation 02/26/1999 199908033 2511.00-00 Transfers in General (Gift v. Not a Gift) 02/26/1999 199908032 2702.02-02 Personal Residence in Trust 02/26/1999 199908031 9100.00-00 Extension of Time for Making Certain Elections 02/26/1999 199908031 2652.01-02 Special Election for QTIP 02/26/1999 199908030 9100.00-00 Extension of Time for Making Certain Elections 02/26/1999 199908029 9100.22-00 Other 02/26/1999 199908029 877.00-00 Expatriation to Avoid Tax 02/26/1999 199908028 9100.22-00 Other 02/26/1999 199908028 877.00-00 Expatriation to Avoid Tax 02/26/1999 199908027 9100.22-00 Other 02/26/1999 199908027 877.00-00 Expatriation to Avoid Tax 02/26/1999 199908026 351.00-00 Transfer to Corporation Controlled by Transferor 02/26/1999 199908025 1362.00-00 Election by Small Business Corporation 02/26/1999 199908024 9100.00-00 Extension of Time for Making Certain Elections 02/26/1999 199908024 2652.01-00 Transferor Defined 02/26/1999 Pagination First page « First Previous page Previous … Page 2939 Page 2940 Page 2941 Page 2942 Current page 2943 Page 2944 Page 2945 Page 2946 Page 2947 … Next page Next Last page Last »