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 70426 - 70450 of 74003Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 199943051 4942.03-05 Qualifying Distribution 10/29/1999 199943051 4942.03-01 Undistributed Income 10/29/1999 199943051 4942.03-02 Distributable Amount 10/29/1999 199943050 72.20-04 Substantially Equal Payments 10/29/1999 199943049 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 10/29/1999 199943048 468A.04-02 Revised Schedules 10/29/1999 199943048 468A.03-04 Formulas or Other Methods 10/29/1999 199943047 4941.04-00 Definition of Self-Dealing 10/29/1999 199943046 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 10/29/1999 199943046 702.01-09 Credits 10/29/1999 199943046 708.00-00 Continuation of Partnership 10/29/1999 199943045 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 10/29/1999 199943044 4942.00-00 Taxes on Failure to Distribute Income 10/29/1999 199943044 4943.00-00 Excise Taxes on Excess Business Holdings 10/29/1999 199943044 4944.00-00 Excise Tax on "Jeopardizing" Investments 10/29/1999 199943044 4945.00-00 Excise Taxes on Taxable Expenditures 10/29/1999 199943043 4945.00-00 Excise Taxes on Taxable Expenditures 10/29/1999 199943042 7701.00-00 Definitions 10/29/1999 199943041 468A.00-00 Special Rules for Decommissioning Cost 10/29/1999 199943041 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 10/29/1999 199943040 83.04-02 Cancellation 10/29/1999 199943040 83.08-00 Deduction by Employer 10/29/1999 199943040 482.00-00 Allocation of Income and Deductions Among Taxpayers 10/29/1999 199943039 401.01-01 Exclusive Benefit of Employees or Their Beneficiaries 10/29/1999 199943039 503.02-00 Prohibited Transactions 10/29/1999 Pagination First page « First Previous page Previous … Page 2814 Page 2815 Page 2816 Page 2817 Current page 2818 Page 2819 Page 2820 Page 2821 Page 2822 … Next page Next Last page Last »