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 74026 - 74050 of 74898jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 199912002 83.13-00 Rabbi Trusts 03/26/1999 199912002 451.14-04 Compensation 03/26/1999 199912002 671.02-00 Persons Treated as Grantors 03/26/1999 199912002 404.11-00 Year of Deduction 03/26/1999 199912001 3121.02-07 Mandatory Coverage of State, etc., Employees 03/26/1999 199911059 414.08-00 Church Plan 03/19/1999 199911058 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 03/19/1999 199911057 9100.09-00 Section 442; Accounting Periods 03/19/1999 199911056 9100.09-00 Section 442; Accounting Periods 03/19/1999 199911055 9100.09-00 Section 442; Accounting Periods 03/19/1999 199911054 507.04-00 Termination Under Section 507(b)(1)(B) 03/19/1999 199911053 6041.07-00 Payments Other Than in Cash 03/19/1999 199911052 1362.00-00 Election by Small Business Corporation 03/19/1999 199911051 881.02-00 Repeal of Tax On Interest of Foreign Corporations Received From Certain Portfolio Debt Investments 03/19/1999 199911051 7701.01-00 Associations v. Corporations 03/19/1999 199911051 895.00-00 Income Derived by a Foreign Central Bank of Issue From Obligations of U.S. 03/19/1999 199911051 988.04-00 Source of Exchange Gain or Loss 03/19/1999 199911051 863.03-00 Notional Principal Contract Income 03/19/1999 199911051 865.01-00 Residence of the Seller Determines Source 03/19/1999 199911050 2522.00-00 Charitable and Similar Gifts (Deductible v. Not Deductible) 03/19/1999 199911049 355.01-00 Spin-Off 03/19/1999 199911049 368.04-00 Assets for Control of Transferee (Type "D") 03/19/1999 199911048 1033.00-00 Involuntary Conversion 03/19/1999 199911047 115.00-00 Income of States, Municipalities, etc. 03/19/1999 199911046 561.00-00 Deduction v. Not a Deduction for Dividends Paid 03/19/1999 Pagination First page « Premye Previous page Anvan … Page 2958 Page 2959 Page 2960 Page 2961 Aktyèl paj 2962 Page 2963 Page 2964 Page 2965 Page 2966 … Next page Apre Last page Anvan »
