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 73876 - 73900 of 74039Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 199903041 1362.00-00 Election by Small Business Corporation 01/22/1999 199903040 2503.00-00 Taxable Gifts (Annual Exclusion Allowed v. Not Allowed) 01/22/1999 199903040 2513.00-00 Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) 01/22/1999 199903040 2523.00-00 Gift to Spouse (Marital Deduction Allowed v. Not Allowed) 01/22/1999 199903039 104.02-00 Workmen's Compensation 01/22/1999 199903038 2053.02-00 Estimated Amounts 01/22/1999 199903037 83.08-00 Deduction by Employer 01/22/1999 199903037 404.10-00 Deferred Compensation 01/22/1999 199903037 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 01/22/1999 199903036 83.08-00 Deduction by Employer 01/22/1999 199903036 404.10-00 Deferred Compensation 01/22/1999 199903036 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 01/22/1999 199903035 174.05-02 From Amortization to Current Deduction 01/22/1999 199903034 115.00-00 Income of States, Municipalities, etc. 01/22/1999 199903033 9100.10-01 Accounting Methods 01/22/1999 199903032 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 01/22/1999 199903032 3121.16-00 Treatment of Certain Deferred Compensation and Salary Reduction Arrangements 01/22/1999 199903032 3401.01-00 Wages Subject to Withholding 01/22/1999 199903031 2056.07-03 Qualifying Interest 01/22/1999 199903030 162.26-00 Capital v. Expense 01/22/1999 199903029 51.07.00-00 LIENS: Filing 01/22/1999 199903029 51.07.09-00 LIENS: Filing: State law, effect of 01/22/1999 199903028 4371.00-00 Foreign Insurers Policies Tax (Taxable v. Not Taxable) 01/22/1999 199903027 856.04-00 Rents From Real Property 01/22/1999 199903026 101.00-00 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 01/22/1999 Pagination First page « First Previous page Previous … Page 2952 Page 2953 Page 2954 Page 2955 Current page 2956 Page 2957 Page 2958 Page 2959 Page 2960 … Next page Next Last page Last »