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 74851 - 74875 of 74898Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 199901020 9100.00-00 Extension of Time for Making Certain Elections 01/08/1999 199901019 1362.02-03 Passive Investment Income 01/08/1999 199901018 468B.06-00 Other Funds 01/08/1999 199901017 1362.04-00 Inadvertent Terminations 01/08/1999 199901016 468A.04-02 Revised Schedules 01/08/1999 199901015 468A.04-02 Revised Schedules 01/08/1999 199901014 457.01-00 Year of Inclusion in Gross Income 01/08/1999 199901014 457.07-01 Separation from Service 01/08/1999 199901013 83.01-00 When Includible in Gross Income 01/08/1999 199901013 402.02-00 Non-Exempt Trust 01/08/1999 199901013 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 01/08/1999 199901013 451.14-00 Constructive Receipt 01/08/1999 199901013 671.02-00 Persons Treated as Grantors 01/08/1999 199901013 677.00-00 Income for Benefit of Grantor 01/08/1999 199901012 1362.00-00 Election by Small Business Corporation 01/08/1999 199901011 1362.00-00 Election by Small Business Corporation 01/08/1999 199901010 1362.00-00 Election by Small Business Corporation 01/08/1999 199901009 83.01-00 When Includible in Gross Income 01/08/1999 199901009 402.02-00 Non-Exempt Trust 01/08/1999 199901009 451.14-00 Constructive Receipt 01/08/1999 199901009 671.02-00 Persons Treated as Grantors 01/08/1999 199901009 677.00-00 Income for Benefit of Grantor 01/08/1999 199901008 483.00-00 Interest on Certain Deferred Payments 01/08/1999 199901008 1273.00-00 Determination of Amount of Original Issue Discount 01/08/1999 199901008 6041.00-00 Information at Source 01/08/1999 Pagination First page « First Previous page Previous … Page 2988 Page 2989 Page 2990 Page 2991 Page 2992 Page 2993 Page 2994 Current page 2995 Page 2996 Next page Next Last page Last »
