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 73226 - 73250 of 74092Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 199911058 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 03/19/1999 199911057 9100.09-00 Section 442; Accounting Periods 03/19/1999 199911056 9100.09-00 Section 442; Accounting Periods 03/19/1999 199911055 9100.09-00 Section 442; Accounting Periods 03/19/1999 199911054 507.04-00 Termination Under Section 507(b)(1)(B) 03/19/1999 199911053 6041.07-00 Payments Other Than in Cash 03/19/1999 199911052 1362.00-00 Election by Small Business Corporation 03/19/1999 199911051 881.02-00 Repeal of Tax On Interest of Foreign Corporations Received From Certain Portfolio Debt Investments 03/19/1999 199911051 7701.01-00 Associations v. Corporations 03/19/1999 199911051 895.00-00 Income Derived by a Foreign Central Bank of Issue From Obligations of U.S. 03/19/1999 199911051 988.04-00 Source of Exchange Gain or Loss 03/19/1999 199911051 863.03-00 Notional Principal Contract Income 03/19/1999 199911051 865.01-00 Residence of the Seller Determines Source 03/19/1999 199911050 2522.00-00 Charitable and Similar Gifts (Deductible v. Not Deductible) 03/19/1999 199911049 355.01-00 Spin-Off 03/19/1999 199911049 368.04-00 Assets for Control of Transferee (Type "D") 03/19/1999 199911048 1033.00-00 Involuntary Conversion 03/19/1999 199911047 115.00-00 Income of States, Municipalities, etc. 03/19/1999 199911046 561.00-00 Deduction v. Not a Deduction for Dividends Paid 03/19/1999 199911046 852.00-00 Taxation of Regulated Investment Companies and Their Shareholders 03/19/1999 199911045 9999.98-00 Not Able to Identify Under Present List 03/19/1999 199911044 472.08-01 Principle for Establishing Pools 03/19/1999 199911043 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 03/19/1999 199911042 04.01.00-00 ASSESSMENTS: Abatement 03/19/1999 199911041 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 03/19/1999 Pagination First page « First Previous page Previous … Page 2926 Page 2927 Page 2928 Page 2929 Current page 2930 Page 2931 Page 2932 Page 2933 Page 2934 … Next page Next Last page Last »