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 73576 - 73600 of 74898Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 199916050 115.00-00 Income of States, Municipalities, etc. 04/23/1999 199916049 29.01-00 Allowance of Credit 04/23/1999 199916048 1362.00-00 Election by Small Business Corporation 04/23/1999 199916047 1362.04-00 Inadvertent Terminations 04/23/1999 199916046 1362.04-00 Inadvertent Terminations 04/23/1999 199916045 115.00-00 Income of States, Municipalities, etc. 04/23/1999 199916044 414.09-00 Certain Employee Contributions 04/23/1999 199916043 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/23/1999 199916043 1012.00-00 Basis of Property--Costs 04/23/1999 199916042 50.00.00-00 LEVY 04/23/1999 199916041 32.02-00 Earned Income 04/23/1999 199916040 167.19-01 Placed in Service Date for Power Plants 04/23/1999 199916039 9100.09-00 Section 442; Accounting Periods 04/23/1999 199916039 444.03-00 Procedural Requirements for Making Election 04/23/1999 199916038 877.01-00 Principal Purpose--the Avoidance of Tax 04/23/1999 199916037 83.13-00 Rabbi Trusts 04/23/1999 199916037 457.01-00 Year of Inclusion in Gross Income 04/23/1999 199916037 457.05-00 Eligible Deferred Compensation Plan Defined 04/23/1999 199916037 457.10-00 Ineligible Plans 04/23/1999 199916037 677.00-00 Income for Benefit of Grantor 04/23/1999 199916036 1362.00-00 Election by Small Business Corporation 04/23/1999 199916035 642.03-03 Paid or Permanently Set Aside 04/23/1999 199916034 1362.00-00 Election by Small Business Corporation 04/23/1999 199916033 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 04/23/1999 199916033 337.00-00 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) 04/23/1999 Pagination First page « First Previous page Previous … Page 2940 Page 2941 Page 2942 Page 2943 Current page 2944 Page 2945 Page 2946 Page 2947 Page 2948 … Next page Next Last page Last »
