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 72626 - 72650 of 74092Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 199918011 6214.03-00 Jurisdiction Over Other Years 05/07/1999 199918010 9999.98-00 Not Able to Identify Under Present List 05/07/1999 199918009 1402.03-00 Trade or Business (Reference to Section 162) 05/07/1999 199918008 7436.01-05 No Jurisdiction to Determine Amount of Tax 05/07/1999 199918007 7436.01-05 No Jurisdiction to Determine Amount of Tax 05/07/1999 199918006 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 05/07/1999 199918006 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 05/07/1999 199918006 2702.01-00 Valuation of Retained Interests 05/07/1999 199918006 2601.00-00 Tax On Generation Skipping Transfers 05/07/1999 199918005 9100.09-00 Section 442; Accounting Periods 05/07/1999 199918004 6621.00-00 Determination of Rate of Interest; Compounding of Interest 05/07/1999 199918003 2056.11-00 Limitations on Amount of Marital Deduction 05/07/1999 199918002 611.02-04 Economic Interest in Mineral in Place 05/07/1999 199918001 142.11-00 Solid Waste Disposal Facility 05/07/1999 199917084 501.10-00 Domestic Fraternal Societies, Orders, and Associations 04/30/1999 199917084 509.01-01 Private Foundation 04/30/1999 199917084 512.01-00 Exception, Additions, and Limitations on Unrelated Income 04/30/1999 199917083 412.06-00 Minimum Funding Waiver 04/30/1999 199917082 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 04/30/1999 199917081 882.07-00 Interest deductions 04/30/1999 199917080 4945.00-00 Excise Taxes on Taxable Expenditures 04/30/1999 199917079 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/30/1999 199917079 4941.04-00 Definition of Self-Dealing 04/30/1999 199917079 4942.03-05 Qualifying Distribution 04/30/1999 199917079 7872.00-00 Treatment of Loans with Below Market Interest Rates 04/30/1999 Pagination First page « First Previous page Previous … Page 2902 Page 2903 Page 2904 Page 2905 Current page 2906 Page 2907 Page 2908 Page 2909 Page 2910 … Next page Next Last page Last »
