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 70751 - 70775 of 74092Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 199941015 6225.01-00 Restriction on Assessment and Collection 10/15/1999 199941015 6231.05-00 Affected Item 10/15/1999 199941014 6411.00-00 Tentative Carryback and Refund Adjustments 10/15/1999 199941014 6662.01-00 Negligence 10/15/1999 199941013 2503.12-00 Exclusion for Certain Transfers for Educational Expenses or Medical Expenses 10/15/1999 199941012 29.03-00 Definitions 10/15/1999 199941011 172.07-00 Deferred Statutory or Tort Liability Losses 10/15/1999 199941010 6404.00-00 Abatements 10/15/1999 199941009 167.05-06 Income Forecast Method - Section 167(g) 10/15/1999 199941009 167.14-11 Other Intangible Property 10/15/1999 199941008 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 10/15/1999 199941008 263.03-01 Determination of Useful Life 10/15/1999 199941007 882.03-00 Return Required 10/15/1999 199941006 1031.02-00 Like Kind Property 10/15/1999 199941005 1031.02-00 Like Kind Property 10/15/1999 199941004 9114.03-42 United Kingdom 10/15/1999 199941003 9114.03-42 United Kingdom 10/15/1999 199941002 09.35.00-00 BANKRUPTCY CODE CASES: Refunds 10/15/1999 199941002 09.37.05-01 BC: Returns by truste/debtor: Indiv.: Elec. to close tax. year 10/15/1999 199941002 69.06.01-00 REFUNDS: Proper party: Bankruptcy 10/15/1999 199941001 453A.03-00 Interest on Deferred Tax Liability 10/15/1999 199940043 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 10/08/1999 199940042 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.) 10/08/1999 199940041 402.06-00 Amounts Distributed or Made Available to Beneficiary 10/08/1999 199940041 402.08-00 Rollover Contributions 10/08/1999 Pagination First page « First Previous page Previous … Page 2827 Page 2828 Page 2829 Page 2830 Current page 2831 Page 2832 Page 2833 Page 2834 Page 2835 … Next page Next Last page Last »
