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 74751 - 74775 of 74898Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 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 199903026 7702.00-00 Life Insurance Contract Defined 01/22/1999 199903025 2511.06-01 Limited By Ascertainable Standard 01/22/1999 199903025 2036.02-02 Power in Decedent as Trustee 01/22/1999 199903025 2036.08-03 Stock Transferred--Rights Retained 01/22/1999 199903024 831.03-00 Whether Company Qualifies as Insurance Company 01/22/1999 199903024 832.00-00 Insurance Company Taxable Income 01/22/1999 199903023 1362.04-00 Inadvertent Terminations 01/22/1999 199903022 1362.00-00 Election by Small Business Corporation 01/22/1999 199903021 1362.00-00 Election by Small Business Corporation 01/22/1999 199903020 101.01-02 Transfer for Consideration 01/22/1999 199903019 2518.00-00 Disclaimers 01/22/1999 199903019 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 01/22/1999 199903018 1362.04-00 Inadvertent Terminations 01/22/1999 199903017 465.00-00 Deductions Limited to Amount at Risk 01/22/1999 199903017 752.00-00 Treatment of Certain Liabilities 01/22/1999 199903017 752.07-00 Sharing Non-recourse Liabilities 01/22/1999 Pagination First page « First Previous page Previous … Page 2987 Page 2988 Page 2989 Page 2990 Current page 2991 Page 2992 Page 2993 Page 2994 Page 2995 … Next page Next Last page Last »
