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. obÌåÓýever, it is important to note that pursuant to such items cannot be used or cited as precedent.
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Afiche 72426 - 72450 of 75748
jwenn ?d| Nimewo | UILC | ³§¾±Âᨨ | Dat Piblikasyon |
|---|---|---|---|
| 199941002 | 69.06.01-00 | REFUNDS: Proper party: Bankruptcy | 10/15/1999 |
| 199941001 | 453A.03-00 | Interest on Deferred Tax Liability | 10/15/1999 |
| 199940043 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 10/08/1999 |
| 199940042 | 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.) | 10/08/1999 |
| 199940041 | 402.06-00 | Amounts Distributed or Made Available to Beneficiary | 10/08/1999 |
| 199940041 | 402.08-00 | Rollover Contributions | 10/08/1999 |
| 199940040 | 7701.22-01 | Factors: Lease vs. Service Contract | 10/08/1999 |
| 199940039 | 1033.02-00 | Definition of Involuntary Conversion Events | 10/08/1999 |
| 199940038 | 642.03-03 | Paid or Permanently Set Aside | 10/08/1999 |
| 199940037 | 1033.02-00 | Definition of Involuntary Conversion Events | 10/08/1999 |
| 199940036 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/08/1999 |
| 199940036 | 565.01-02 | Making and Filing Consents | 10/08/1999 |
| 199940036 | 542.00-00 | Definition of Personal Holding Company | 10/08/1999 |
| 199940035 | 507.01-01 | Special Rules | 10/08/1999 |
| 199940035 | 507.05-00 | Liability of Transferee Organizations | 10/08/1999 |
| 199940035 | 507.07-00 | Aggregate Tax Benefit | 10/08/1999 |
| 199940035 | 4940.02-02 | Exclusions, Deductions, and Special Rules | 10/08/1999 |
| 199940035 | 4941.04-00 | Definition of Self-Dealing | 10/08/1999 |
| 199940035 | 4942.03-02 | Distributable Amount | 10/08/1999 |
| 199940035 | 4942.03-05 | Qualifying Distribution | 10/08/1999 |
| 199940035 | 4943.00-00 | Excise Taxes on Excess Business Holdings | 10/08/1999 |
| 199940035 | 4944.00-00 | Excise Tax on "Jeopardizing" Investments | 10/08/1999 |
| 199940035 | 4945.04-06 | Expenditure Responsibility | 10/08/1999 |
| 199940034 | 512.10-00 | Modifications | 10/08/1999 |
| 199940034 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 10/08/1999 |