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 72401 - 72425 of 74092Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 199921012 3231.01-00 Employers v. Not Employers 05/28/1999 199921011 3231.01-00 Employers v. Not Employers 05/28/1999 199921010 174.05-02 From Amortization to Current Deduction 05/28/1999 199921009 1362.00-00 Election by Small Business Corporation 05/28/1999 199921009 1362.04-00 Inadvertent Terminations 05/28/1999 199921008 721.00-00 Nonrecognition of Gain or Loss on Contributions 05/28/1999 199921007 7430.03-00 Definitions 05/28/1999 199921006 451.13-00 Prepaid and Advance Income 05/28/1999 199921005 04.01.00-00 ASSESSMENTS: Abatement 05/28/1999 199921004 2056.11-00 Limitations on Amount of Marital Deduction 05/28/1999 199921003 62.02.00 PENALITES: Bankruptcy Act proceedings 05/28/1999 199921002 482.08-00 Interest 05/28/1999 199921002 482.08-04 Loan v. Capital Contribution 05/28/1999 199921001 1341.00-00 Computation of Tax Where Taxpayer Restores Substantial Amount Held Under Claim of Right 05/28/1999 199920047 401.29-02 Special Distribution Requirements 05/21/1999 199920046 4971.00-00 Taxes on Failure to Meet Minimum Funding Standards 05/21/1999 199920045 507.01-00 Termination Under Section 507(a)(1) 05/21/1999 199920045 507.05-00 Liability of Transferee Organizations 05/21/1999 199920044 505.01-00 Excepted Collective Bargaining Agreements 05/21/1999 199920044 512.01-00 Exception, Additions, and Limitations on Unrelated Income 05/21/1999 199920044 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 05/21/1999 199920043 3121.04-00 Employees 05/21/1999 199920043 3306.05-00 Employees 05/21/1999 199920043 3401.04-00 Employer-Employee Relationship 05/21/1999 199920042 4945.00-00 Excise Taxes on Taxable Expenditures 05/21/1999 Pagination First page « First Previous page Previous … Page 2893 Page 2894 Page 2895 Page 2896 Current page 2897 Page 2898 Page 2899 Page 2900 Page 2901 … Next page Next Last page Last »