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 74876 - 74898 of 74898Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 199901008 1272.00-00 Current Inclusion in Income of Original Issue Discount 01/08/1999 199901008 1274.00-00 Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property 01/08/1999 199901007 83.01-00 When Includible in Gross Income 01/08/1999 199901007 402.02-00 Non-Exempt Trust 01/08/1999 199901007 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 199901007 451.14-00 Constructive Receipt 01/08/1999 199901007 671.02-00 Persons Treated as Grantors 01/08/1999 199901007 677.00-00 Income for Benefit of Grantor 01/08/1999 199901006 83.13-00 Rabbi Trusts 01/08/1999 199901006 402.02-00 Non-Exempt Trust 01/08/1999 199901006 404.10-00 Deferred Compensation 01/08/1999 199901006 451.14-00 Constructive Receipt 01/08/1999 199901006 671.03-00 Allocation of Income and Deductions 01/08/1999 199901006 677.00-00 Income for Benefit of Grantor 01/08/1999 199901005 163.00-00 Interest 01/08/1999 199901005 264.00-00 Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) 01/08/1999 199901004 195.00-00 Start Up Expenditures 01/08/1999 199901004 195.04-01 Start-up Expenditures 01/08/1999 199901003 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 01/08/1999 199901002 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 01/08/1999 199901002 512.06-00 Fund-Raising Activities (See Also 0501.26-06) 01/08/1999 199901001 7805.01-01 Prospective Application of Rulings 01/08/1999 199901001 61.32-00 Indians 01/08/1999 Pagination First page « First Previous page Previous … Page 2988 Page 2989 Page 2990 Page 2991 Page 2992 Page 2993 Page 2994 Page 2995 Current page 2996
