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 69851 - 69875 of 74003Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 199951053 401.06-00 Required Distributions 12/24/1999 199951053 401.06-02 Employee Dies Before Entire Interest Distributed 12/24/1999 199951052 402.07-00 Unrealized Appreciation of Employer's Securities 12/24/1999 199951051 408.03-00 Rollover Contributions 12/24/1999 199951051 408.06-00 Distributions 12/24/1999 199951050 9999.98-00 Not Able to Identify Under Present List 12/24/1999 199951049 414.08-00 Church Plan 12/24/1999 199951048 403.00-00 Taxation of Employee Annuities (Taxable v. Not Taxable) 12/24/1999 199951047 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 12/24/1999 199951046 408.00-00 Individual Retirement Accounts 12/24/1999 199951045 338.01-02 Time in which Election must be made 12/24/1999 199951045 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 12/24/1999 199951044 351.00-00 Transfer to Corporation Controlled by Transferor 12/24/1999 199951044 367.00-00 Foreign Corporations 12/24/1999 199951044 897.00-00 Disposition of Investment in United States Real Property 12/24/1999 199951043 351.00-00 Transfer to Corporation Controlled by Transferor 12/24/1999 199951043 367.00-00 Foreign Corporations 12/24/1999 199951043 897.00-00 Disposition of Investment in United States Real Property 12/24/1999 199951042 355.01-00 Spin-Off 12/24/1999 199951041 414.09-00 Certain Employee Contributions 12/24/1999 199951040 4942.03-07 Set-Asides 12/24/1999 199951039 1362.01-03 Late Elections 12/24/1999 199951038 1033.02-00 Definition of Involuntary Conversion Events 12/24/1999 199951037 1033.02-00 Definition of Involuntary Conversion Events 12/24/1999 199951036 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 12/24/1999 Pagination First page « First Previous page Previous … Page 2791 Page 2792 Page 2793 Page 2794 Current page 2795 Page 2796 Page 2797 Page 2798 Page 2799 … Next page Next Last page Last »