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 71876 - 71900 of 74003Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 199926001 355.01-01 Split-Off 07/02/1999 199926001 368.04-00 Assets for Control of Transferee (Type "D") 07/02/1999 199925054 2053.00-00 Expenses, Indebtedness, and Taxes (Deductible v. Not Deductible) 06/25/1999 199925053 1362.01-03 Late Elections 06/25/1999 199925052 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 06/25/1999 199925051 527.00-00 Political Organizations 06/25/1999 199925051 4941.04-00 Definition of Self-Dealing 06/25/1999 199925050 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 06/25/1999 199925049 414.08-00 Church Plan 06/25/1999 199925048 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 06/25/1999 199925047 1245.01-00 General Rule 06/25/1999 199925047 1250.03-02 Depreciation Adjustments 06/25/1999 199925046 4945.00-00 Excise Taxes on Taxable Expenditures 06/25/1999 199925045 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 06/25/1999 199925045 401.29-00 Cash or Deferred Arrangements 06/25/1999 199925045 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 06/25/1999 199925044 263.21-00 Interest and Carrying Costs - Straddles 06/25/1999 199925044 1092.00-00 Straddles 06/25/1999 199925043 2106.03-00 Transfers for Public, Charitable, and Religious Uses 06/25/1999 199925042 671.02-00 Persons Treated as Grantors 06/25/1999 199925042 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 06/25/1999 199925042 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.) 06/25/1999 199925042 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 06/25/1999 199925042 4975.04-00 Statutory Exemptions 06/25/1999 199925042 83.00-00 Property Transferred in Connection With Performance of Services 06/25/1999 Pagination First page « First Previous page Previous … Page 2872 Page 2873 Page 2874 Page 2875 Current page 2876 Page 2877 Page 2878 Page 2879 Page 2880 … Next page Next Last page Last »