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 74226 - 74250 of 74898Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 199909054 1033.00-00 Involuntary Conversion 03/05/1999 199909053 9100.00-00 Extension of Time for Making Certain Elections 03/05/1999 199909052 1362.00-00 Election by Small Business Corporation 03/05/1999 199909051 1362.00-00 Election by Small Business Corporation 03/05/1999 199909050 1362.00-00 Election by Small Business Corporation 03/05/1999 199909049 1362.00-00 Election by Small Business Corporation 03/05/1999 199909048 115.00-00 Income of States, Municipalities, etc. 03/05/1999 199909047 1362.00-00 Election by Small Business Corporation 03/05/1999 199909046 6041.07-00 Payments Other Than in Cash 03/05/1999 199909045 721.00-00 Nonrecognition of Gain or Loss on Contributions 03/05/1999 199909044 9999.98-00 Not Able to Identify Under Present List 03/05/1999 199909043 265.08-04 Exceptions for Certain Tax-Exempt Obligations 03/05/1999 199909042 1295.02-02 Retroactive Elections 03/05/1999 199909039 9999.98-00 Not Able to Identify Under Present List 03/05/1999 199909038 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/05/1999 199909038 368.04-00 Assets for Control of Transferee (Type "D") 03/05/1999 199909037 2601.00-00 Tax On Generation Skipping Transfers 03/05/1999 199909036 1362.00-00 Election by Small Business Corporation 03/05/1999 199909035 1362.00-00 Election by Small Business Corporation 03/05/1999 199909034 2632.01-00 Time and Manner of Allocation 03/05/1999 199909033 368.00-00 Definitions Relating to Corporate Reorganizations 03/05/1999 199909032 61.30-00 Assignments 03/05/1999 199909032 3406.07-00 Exceptions to Backup Withholding 03/05/1999 199909032 6049.03-00 Exceptions 03/05/1999 199909031 355.01-00 Spin-Off 03/05/1999 Pagination First page « First Previous page Previous … Page 2966 Page 2967 Page 2968 Page 2969 Current page 2970 Page 2971 Page 2972 Page 2973 Page 2974 … Next page Next Last page Last »
