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. Afiche 72951 - 72975 of 74003jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 199914006 707.03-00 Guaranteed Payments 04/09/1999 199914006 721.00-00 Nonrecognition of Gain or Loss on Contributions 04/09/1999 199914006 761.00-00 Terms Defined 04/09/1999 199914005 1362.00-00 Election by Small Business Corporation 04/09/1999 199914004 1362.00-00 Election by Small Business Corporation 04/09/1999 199914003 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 04/09/1999 199914002 382.08-00 Built-in Gains and Losses and Section 338 Gains 04/09/1999 199914001 162.01-00 Trade or Business v. Not a Trade or Business 04/09/1999 199914001 9214.04-00 Computer Leasing 04/09/1999 199914001 9999.97-00 Substance v. Form Issues Not Contained in Present List 04/09/1999 199913051 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 04/02/1999 199913051 509.02-01 Publicly Supported Organizations 04/02/1999 199913051 509.02-02 Supporting Organizations 04/02/1999 199913051 511.01-00 Organizations Subject to Tax 04/02/1999 199913051 513.00-00 Unrelated v. Not Unrelated Trade or Business 04/02/1999 199913050 414.09-00 Certain Employee Contributions 04/02/1999 199913049 4945.00-00 Excise Taxes on Taxable Expenditures 04/02/1999 199913048 408.02-01 Benefit Distributions 04/02/1999 199913048 408.03-00 Rollover Contributions 04/02/1999 199913047 162.05-03 Compromise Settlement of Claims 04/02/1999 199913047 401.04-03 Discrimination in Availability of Form of Benefit 04/02/1999 199913047 402.02-01 Exempt Prior to Distribution 04/02/1999 199913047 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 04/02/1999 199913047 415.02-01 Annual Addition 04/02/1999 199913047 4972.00-00 Tax on Excess Contributions for Self-Employed Individuals (Repealed TEFRA -1984) 04/02/1999 Pagination First page « Premye Previous page Anvan … Page 2915 Page 2916 Page 2917 Page 2918 Aktyèl paj 2919 Page 2920 Page 2921 Page 2922 Page 2923 … Next page Apre Last page Anvan »
