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 74151 - 74175 of 74898Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 199910040 1502.76-00 Taxable Year of Members of Group 03/12/1999 199910039 1362.00-00 Election by Small Business Corporation 03/12/1999 199910038 368.01-00 Statutory Merger or Consolidation (Type "A") 03/12/1999 199910037 1362.00-00 Election by Small Business Corporation 03/12/1999 199910036 1362.00-00 Election by Small Business Corporation 03/12/1999 199910035 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 03/12/1999 199910035 1362.00-00 Election by Small Business Corporation 03/12/1999 199910034 1362.00-00 Election by Small Business Corporation 03/12/1999 199910033 751.00-00 Unrealized Receivables and Inventory Items 03/12/1999 199910032 1362.00-00 Election by Small Business Corporation 03/12/1999 199910031 1362.00-00 Election by Small Business Corporation 03/12/1999 199910030 1362.00-00 Election by Small Business Corporation 03/12/1999 199910029 751.00-00 Unrealized Receivables and Inventory Items 03/12/1999 199910028 1362.00-00 Election by Small Business Corporation 03/12/1999 199910027 1362.00-00 Election by Small Business Corporation 03/12/1999 199910026 368.04-00 Assets for Control of Transferee (Type "D") 03/12/1999 199910026 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/12/1999 199910025 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/12/1999 199910025 368.04-00 Assets for Control of Transferee (Type "D") 03/12/1999 199910024 1362.00-00 Election by Small Business Corporation 03/12/1999 199910023 1362.00-00 Election by Small Business Corporation 03/12/1999 199910022 1362.04-00 Inadvertent Terminations 03/12/1999 199910021 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/12/1999 199910020 368.06-00 Change in Identity, etc. (Type "F") 03/12/1999 199910020 351.00-00 Transfer to Corporation Controlled by Transferor 03/12/1999 Pagination First page « First Previous page Previous … Page 2963 Page 2964 Page 2965 Page 2966 Current page 2967 Page 2968 Page 2969 Page 2970 Page 2971 … Next page Next Last page Last »
