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.
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Showing 74676 - 74700 of 75271
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 199908062 | 9999.98-00 | Not Able to Identify Under Present List | 02/26/1999 |
| 199908061 | 402.01-02 | What Constitutes Separation From Service | 02/26/1999 |
| 199908060 | 401.06-00 | Required Distributions | 02/26/1999 |
| 199908060 | 401.10-02 | Definition of Assignment and Alienation | 02/26/1999 |
| 199908060 | 402.01-01 | Capital Gain Treatment of Certain Distributions | 02/26/1999 |
| 199908060 | 402.09-00 | Tax on Lump Sum Distributions | 02/26/1999 |
| 199908060 | 643.02-00 | Income Defined | 02/26/1999 |
| 199908060 | 661.00-00 | Deduction for Estates and Trusts Accumulating Income or Distributing Corpus | 02/26/1999 |
| 199908060 | 662.00-00 | Inclusion of Amounts in Gross Income of Beneficiaries of Estates and TrustsAccumulating Income or Distributing Corpus | 02/26/1999 |
| 199908060 | 2501.01-00 | Gift v. Not a Gift | 02/26/1999 |
| 199908060 | 2512.01-00 | Valuation of Property in General | 02/26/1999 |
| 199908059 | 404.16-00 | Dividend Paid Deduction for ESOPs | 02/26/1999 |
| 199908058 | 9999.98-00 | Not Able to Identify Under Present List | 02/26/1999 |
| 199908057 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/26/1999 |
| 199908056 | 507.00-00 | Termination of Private Foundation Status | 02/26/1999 |
| 199908056 | 4940.00-00 | Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 02/26/1999 |
| 199908056 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 02/26/1999 |
| 199908056 | 4942.00-00 | Taxes on Failure to Distribute Income | 02/26/1999 |
| 199908056 | 4943.00-00 | Excise Taxes on Excess Business Holdings | 02/26/1999 |
| 199908056 | 4944.00-00 | Excise Tax on "Jeopardizing" Investments | 02/26/1999 |
| 199908056 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 02/26/1999 |
| 199908055 | 507.00-00 | Termination of Private Foundation Status | 02/26/1999 |
| 199908055 | 4940.00-00 | Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 02/26/1999 |
| 199908055 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 02/26/1999 |
| 199908055 | 4942.00-00 | Taxes on Failure to Distribute Income | 02/26/1999 |
