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 74426 - 74450 of 74898Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 199908004 9999.98-00 Not Able to Identify Under Present List 02/26/1999 199908003 1502.77-00 Common Parent Agent for Subsidiaries 02/26/1999 199908002 170.00-00 Charitable, Etc. Contributions and Gifts 02/26/1999 199908002 1361.00-00 Definitions 02/26/1999 199908002 170.10-00 Carryovers 02/26/1999 199908002 2522.02-04 Guaranteed Annuity and Unitrust Interests 02/26/1999 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 Pagination First page « First Previous page Previous … Page 2974 Page 2975 Page 2976 Page 2977 Current page 2978 Page 2979 Page 2980 Page 2981 Page 2982 … Next page Next Last page Last »
