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 73276 - 73300 of 74898Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 199920015 1362.04-00 Inadvertent Terminations 05/21/1999 199920014 931.00-00 Income From Sources Within Guam, American Samoa or the Northern Mariana Islands 05/21/1999 199920013 931.00-00 Income From Sources Within Guam, American Samoa or the Northern Mariana Islands 05/21/1999 199920012 61.43-01 Lease of Property 05/21/1999 199920012 61.50-00 Leveraged Leasing 05/21/1999 199920012 161.00-00 Allowance of Deductions (Deductible v. Not Deductible) 05/21/1999 199920012 482.00-00 Allocation of Income and Deductions Among Taxpayers 05/21/1999 199920012 9214.04-00 Computer Leasing 05/21/1999 199920011 162.36-00 Million Dollar Cap - Executive Employee Compensation 05/21/1999 199920010 6601.00-00 Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax (Interest v. No Interest Imposed) 05/21/1999 199920009 280G.01-00 Definitions 05/21/1999 199920009 4999.00-00 Golden Parachute Payments 05/21/1999 199920008 1362.00-00 Election by Small Business Corporation 05/21/1999 199920007 1361.03-02 Qualified Subchapter S Trusts 05/21/1999 199920006 1362.00-00 Election by Small Business Corporation 05/21/1999 199920005 61.03.00-00 PAYMENT: Installment payments 05/21/1999 199920004 2601.00-00 Tax On Generation Skipping Transfers 05/21/1999 199920003 61.16-03 Lease v. Sale 05/21/1999 199920002 472.01-02 Revocation 05/21/1999 199920002 472.08-08 Updating Base Year 05/21/1999 199920002 446.01-05 Inventory 05/21/1999 199920001 472.04-00 Reverse Ordering Principle 05/21/1999 199919041 414.09-00 Certain Employee Contributions 05/14/1999 199919040 414.08-00 Church Plan 05/14/1999 199919039 402.07-00 Unrealized Appreciation of Employer's Securities 05/14/1999 Pagination First page « First Previous page Previous … Page 2928 Page 2929 Page 2930 Page 2931 Current page 2932 Page 2933 Page 2934 Page 2935 Page 2936 … Next page Next Last page Last »
