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 69776 - 69800 of 74039Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 199952057 1362.01-03 Late Elections 12/31/1999 199952056 1362.01-03 Late Elections 12/31/1999 199952055 9100.09-00 Section 442; Accounting Periods 12/31/1999 199952054 1362.01-03 Late Elections 12/31/1999 199952053 1362.00-00 Election by Small Business Corporation 12/31/1999 199952053 1362.04-00 Inadvertent Terminations 12/31/1999 199952052 877.08-00 Ruling Submission by Expatriating Long-Term Resident 12/31/1999 199952051 877.08-00 Ruling Submission by Expatriating Long-Term Resident 12/31/1999 199952050 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/31/1999 199952050 355.04-00 Business Purpose 12/31/1999 199952049 115.00-00 Income of States, Municipalities, etc. 12/31/1999 199952048 3401.04-01 Employer v. Not an Employer 12/31/1999 199952048 3121.16-02 Nonqualified Deferred Compensation Plans 12/31/1999 199952047 162.04-02 Insurance 12/31/1999 199952046 1362.00-00 Election by Small Business Corporation 12/31/1999 199952045 457.01-00 Year of Inclusion in Gross Income 12/31/1999 199952045 457.05-00 Eligible Deferred Compensation Plan Defined 12/31/1999 199952044 2055.12-07 Guaranteed Annuity Lead Interest 12/31/1999 199952044 2055.12-10 Reformations of Nonqualifying Interests 12/31/1999 199952043 1362.01-03 Late Elections 12/31/1999 199952042 457.01-00 Year of Inclusion in Gross Income 12/31/1999 199952042 457.05-00 Eligible Deferred Compensation Plan Defined 12/31/1999 199952041 877.03-00 Alternative Tax 12/31/1999 199952041 351.00-00 Transfer to Corporation Controlled by Transferor 12/31/1999 199952041 357.00-00 Assumption of Liability (Gain Recognized v. Not Recognized) 12/31/1999 Pagination First page « First Previous page Previous … Page 2788 Page 2789 Page 2790 Page 2791 Current page 2792 Page 2793 Page 2794 Page 2795 Page 2796 … Next page Next Last page Last »
