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 73076 - 73100 of 74898Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 199922036 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 06/04/1999 199922035 1362.00-00 Election by Small Business Corporation 06/04/1999 199922034 482.03-04 Interest 06/04/1999 199922034 482.13-02 Constructive Dividend 06/04/1999 199922034 482.13-03 Capital Contribution 06/04/1999 199922034 1442.04-00 Interest 06/04/1999 199922033 167.00-00 Depreciation 06/04/1999 199922033 167.13-05 Buildings 06/04/1999 199922032 6501.04-13 Partnership and Individual Partner Returns 06/04/1999 199922032 6229.01-00 3 Years 06/04/1999 199922032 6229.03-01 6 Years for 3 Years 06/04/1999 199922031 3121.15-00 Application of Hospital Insurance Tax to Federal, State, and Local Government 06/04/1999 199922031 3121.16-00 Treatment of Certain Deferred Compensation and Salary Reduction Arrangements 06/04/1999 199922030 2601.00-00 Tax On Generation Skipping Transfers 06/04/1999 199922029 457.05-00 Eligible Deferred Compensation Plan Defined 06/04/1999 199922028 83.13-00 Rabbi Trusts 06/04/1999 199922028 457.05-00 Eligible Deferred Compensation Plan Defined 06/04/1999 199922028 671.02-00 Persons Treated as Grantors 06/04/1999 199922028 677.00-00 Income for Benefit of Grantor 06/04/1999 199922027 901.01-00 Allowance of Credit 06/04/1999 199922026 1362.00-00 Election by Small Business Corporation 06/04/1999 199922025 468A.04-02 Revised Schedules 06/04/1999 199922024 1275.05-00 Contingent Payments 06/04/1999 199922023 3121.18-00 Applicable Contribution Base 06/04/1999 199922022 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 06/04/1999 Pagination First page « First Previous page Previous … Page 2920 Page 2921 Page 2922 Page 2923 Current page 2924 Page 2925 Page 2926 Page 2927 Page 2928 … Next page Next Last page Last »