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 74201 - 74225 of 74898Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 199910006 404.10-00 Deferred Compensation 03/12/1999 199910006 451.14-04 Compensation 03/12/1999 199910006 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 03/12/1999 199910005 09.11.03-00 BC: Chapter 11: Conversion or dismissal 03/12/1999 199910005 09.23.00-00 BANKRUPTCY CODE CASES: Interest 03/12/1999 199910004 7482.06-00 Review Before Final Decision 03/12/1999 199910004 9111.00-00 Miscellaneous Legal Proceedings 03/12/1999 199910003 2053.05-00 Administration Expenses in General 03/12/1999 199910002 83.13-00 Rabbi Trusts 03/12/1999 199910002 671.02-00 Persons Treated as Grantors 03/12/1999 199910002 451.14-04 Compensation 03/12/1999 199910002 404.11-00 Year of Deduction 03/12/1999 199910001 6512.02-00 Overpayment Determined by Tax Court 03/12/1999 199909062 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 03/05/1999 199909062 3121.01-12 Payment Under Employers' Plans for Retirement, Disability, Death, etc. 03/05/1999 199909062 3121.02-07 Mandatory Coverage of State, etc., Employees 03/05/1999 199909062 3121.04-01 Common Law Tests 03/05/1999 199909061 9999.98-00 Not Able to Identify Under Present List 03/05/1999 199909060 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.) 03/05/1999 199909059 408.00-00 Individual Retirement Accounts 03/05/1999 199909059 72.20-00 Tax on Early Distributions from Qualified Retirement Plans 03/05/1999 199909058 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.) 03/05/1999 199909057 1362.00-00 Election by Small Business Corporation 03/05/1999 199909056 513.00-00 Unrelated v. Not Unrelated Trade or Business 03/05/1999 199909055 9100.09-00 Section 442; Accounting Periods 03/05/1999 Pagination First page « First Previous page Previous … Page 2965 Page 2966 Page 2967 Page 2968 Current page 2969 Page 2970 Page 2971 Page 2972 Page 2973 … Next page Next Last page Last »
