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 73226 - 73250 of 74898Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 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 199920041 512.06-00 Fund-Raising Activities (See Also 0501.26-06) 05/21/1999 199920041 513.04-00 Sales and Service to Public 05/21/1999 199920040 851.00-00 Definition of Regulated Investment Company 05/21/1999 199920040 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 05/21/1999 199920040 9100.00-00 Extension of Time for Making Certain Elections 05/21/1999 199920039 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 05/21/1999 199920039 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 05/21/1999 199920038 529.00-00 Qualified State Tuition Programs 05/21/1999 199920037 4971.00-00 Taxes on Failure to Meet Minimum Funding Standards 05/21/1999 199920036 851.04-00 Companies Furnishing Capital to Development Corporations 05/21/1999 199920035 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 05/21/1999 199920035 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 05/21/1999 199920034 1381.00-00 Organizations to Which Part Applies 05/21/1999 199920033 1362.01-03 Late Elections 05/21/1999 199920032 9100.00-00 Extension of Time for Making Certain Elections 05/21/1999 199920032 2652.01-02 Special Election for QTIP 05/21/1999 199920032 2654.00-00 Special Rules 05/21/1999 199920031 561.05-00 Regulated Investment Companies 05/21/1999 199920031 562.03-02 Class of Stock 05/21/1999 Pagination First page « First Previous page Previous … Page 2926 Page 2927 Page 2928 Page 2929 Current page 2930 Page 2931 Page 2932 Page 2933 Page 2934 … Next page Next Last page Last »
