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 72126 - 72150 of 74003Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 199923011 302.02-00 Disproportionate Redemption of stock 06/11/1999 199923011 355.04-00 Business Purpose 06/11/1999 199923010 457.01-00 Year of Inclusion in Gross Income 06/11/1999 199923010 457.05-00 Eligible Deferred Compensation Plan Defined 06/11/1999 199923010 457.09-04 Transfers Between Plans 06/11/1999 199923009 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 06/11/1999 199923009 337.01-00 Adoption of Plan and 12-Month Period 06/11/1999 199923008 1362.02-03 Passive Investment Income 06/11/1999 199923007 1362.02-03 Passive Investment Income 06/11/1999 199923006 856.02-00 Investment Requirements 06/11/1999 199923005 4942.00 Taxes on Failure to Distribute Income 06/11/1999 199923004 446.04-00 Change of Methods (Permissible v. Not Permissible) 06/11/1999 199923003 1341.00-00 Computation of Tax Where Taxpayer Restores Substantial Amount Held Under Claim of Right 06/11/1999 199923003 1341.02-00 Amount Previously Included in Income v. Not Included 06/11/1999 199923002 4251.00-00 Communications Tax (Taxable v. Not Taxable) 06/11/1999 199923001 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 06/11/1999 199922068 414.09-00 Certain Employee Contributions 06/04/1999 199922067 4942.03-07 Set-Asides 06/04/1999 199922066 403.04-00 Annuities Purchased by Section 501(c)(3) Organizations or Public Schools 06/04/1999 199922065 403.04-00 Annuities Purchased by Section 501(c)(3) Organizations or Public Schools 06/04/1999 199922064 9100.00-00 Extension of Time for Making Certain Elections 06/04/1999 199922063 468A.04-02 Revised Schedules 06/04/1999 199922063 468A.03-04 Formulas or Other Methods 06/04/1999 199922062 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 06/04/1999 199922061 468A.04-02 Revised Schedules 06/04/1999 Pagination First page « First Previous page Previous … Page 2882 Page 2883 Page 2884 Page 2885 Current page 2886 Page 2887 Page 2888 Page 2889 Page 2890 … Next page Next Last page Last »
