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 73626 - 73650 of 74092Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 199908002 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 02/26/1999 199908002 2642.00-00 Inclusion Ratio 02/26/1999 199908002 675.04-00 General Powers of Administration 02/26/1999 199908001 4251.00-00 Communications Tax (Taxable v. Not Taxable) 02/26/1999 199907029 703.05-00 Partnership Elections 02/19/1999 199907029 1031.05-00 Deferred Exchanges 02/19/1999 199907029 1033.00-00 Involuntary Conversion 02/19/1999 199907028 4942.03-07 Set-Asides 02/19/1999 199907027 9100.09-00 Section 442; Accounting Periods 02/19/1999 199907026 460.00-00 Special Rules for Long-Term Contracts 02/19/1999 199907025 9100.09-00 Section 442; Accounting Periods 02/19/1999 199907024 9100.09-00 Section 442; Accounting Periods 02/19/1999 199907023 355.01-01 Split-Off 02/19/1999 199907023 368.00-00 Definitions Relating to Corporate Reorganizations 02/19/1999 199907023 1361.01-05 Ineligible Corporation 02/19/1999 199907022 954.02-02 Exclusion of Certain Dividends, Interest, Rents and Royalties from RelatedPersons 02/19/1999 199907021 9999.98-00 Not Able to Identify Under Present List 02/19/1999 199907020 4081.00-00 Gasoline and Diesel Fuels 02/19/1999 199907019 50.20.00-00 LEVY: Levy procedure 02/19/1999 199907018 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 02/19/1999 199907017 9999.98-00 Not Able to Identify Under Present List 02/19/1999 199907016 953.00-00 Insurance Income 02/19/1999 199907016 1503.03-00 Dual Resident Corporations (Repealed in 1976) 02/19/1999 199907015 2651.01-00 Lineal Descendants 02/19/1999 199907014 1502.20-00 Loss Disallowance Rule 02/19/1999 Pagination First page « First Previous page Previous … Page 2942 Page 2943 Page 2944 Page 2945 Current page 2946 Page 2947 Page 2948 Page 2949 Page 2950 … Next page Next Last page Last »