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 72476 - 72500 of 74003Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 199918061 9100.10-01 Accounting Methods 05/07/1999 199918061 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 05/07/1999 199918060 61.09-31 Insurance Benefits 05/07/1999 199918059 104.02-00 Workmen's Compensation 05/07/1999 199918058 507.02-00 Termination Under Section 507(a)(2)(A) 05/07/1999 199918058 4945.00-00 Excise Taxes on Taxable Expenditures 05/07/1999 199918058 4942.00-00 Taxes on Failure to Distribute Income 05/07/1999 199918057 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 05/07/1999 199918056 3121.01-00 Wages 05/07/1999 199918056 3121.04-01 Common Law Tests 05/07/1999 199918056 3306.02-00 Wages 05/07/1999 199918056 3306.05-00 Employees 05/07/1999 199918056 3401.04-01 Employer v. Not an Employer 05/07/1999 199918055 911.06-03 Year Attributable To 05/07/1999 199918054 6103.04-00 Disclosure to States for State Tax Administration 05/07/1999 199918053 61.40-00 Governmental Benefits and Subsidies 05/07/1999 199918052 9100.09-00 Section 442; Accounting Periods 05/07/1999 199918051 382.12-03 Constructive Ownership of Stock 05/07/1999 199918050 1361.01-04 More than One Class of Stock 05/07/1999 199918049 2702.00-00 Special Valuation Rules for Transfers in Trust 05/07/1999 199918048 3231.01-00 Employers v. Not Employers 05/07/1999 199918047 865.01-05 Treaty Interaction Rule 05/07/1999 199918047 904.03-29 Allocation of Taxes 05/07/1999 199918046 664.00-00 Charitable Remainder Trusts 05/07/1999 199918045 1362.00-00 Election by Small Business Corporation 05/07/1999 Pagination First page « First Previous page Previous … Page 2896 Page 2897 Page 2898 Page 2899 Current page 2900 Page 2901 Page 2902 Page 2903 Page 2904 … Next page Next Last page Last »