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 74376 - 74400 of 74898Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 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 199908024 2632.03-00 Allocation of Unused GST Exemption 02/26/1999 199908023 856.04-00 Rents From Real Property 02/26/1999 199908022 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 02/26/1999 199908022 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 02/26/1999 199908022 2702.01-00 Valuation of Retained Interests 02/26/1999 199908022 2601.00-00 Tax On Generation Skipping Transfers 02/26/1999 199908021 166.00-00 Bad Debts 02/26/1999 199908021 585.00-00 Reserves for Losses on Loans of Banks 02/26/1999 199908021 9100.10-01 Accounting Methods 02/26/1999 199908020 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 02/26/1999 199908019 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 02/26/1999 199908018 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 02/26/1999 199908017 9100.00-00 Extension of Time for Making Certain Elections 02/26/1999 199908017 2652.01-02 Special Election for QTIP 02/26/1999 199908017 2654.00-00 Special Rules 02/26/1999 199908016 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 02/26/1999 199908016 264.00-00 Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) 02/26/1999 199908016 7702.00-00 Life Insurance Contract Defined 02/26/1999 199908016 7702.20-00 Correction of Errors 02/26/1999 Pagination First page « First Previous page Previous … Page 2972 Page 2973 Page 2974 Page 2975 Current page 2976 Page 2977 Page 2978 Page 2979 Page 2980 … Next page Next Last page Last »