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.
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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 74226 - 74250 of 75673
jwenn ?d| Nimewo | UILC | ³§¾±Âᨨ | Dat Piblikasyon |
|---|---|---|---|
| 199917081 | 882.07-00 | Interest deductions | 04/30/1999 |
| 199917080 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 04/30/1999 |
| 199917079 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 04/30/1999 |
| 199917079 | 4941.04-00 | Definition of Self-Dealing | 04/30/1999 |
| 199917079 | 4942.03-05 | Qualifying Distribution | 04/30/1999 |
| 199917079 | 7872.00-00 | Treatment of Loans with Below Market Interest Rates | 04/30/1999 |
| 199917078 | 4941.04-00 | Definition of Self-Dealing | 04/30/1999 |
| 199917077 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 04/30/1999 |
| 199917077 | 4941.04-00 | Definition of Self-Dealing | 04/30/1999 |
| 199917077 | 4942.03-05 | Qualifying Distribution | 04/30/1999 |
| 199917077 | 4945.04-00 | Definition of Taxable Expenditure | 04/30/1999 |
| 199917076 | 3121.04-01 | Common Law Tests | 04/30/1999 |
| 199917076 | 3306.05-00 | Employees | 04/30/1999 |
| 199917076 | 3401.04-02 | Employee v. Not an Employee | 04/30/1999 |
| 199917075 | 29.01-00 | Allowance of Credit | 04/30/1999 |
| 199917074 | 1362.00-00 | Election by Small Business Corporation | 04/30/1999 |
| 199917073 | 1362.00-00 | Election by Small Business Corporation | 04/30/1999 |
| 199917072 | 336.01-00 | General Rule | 04/30/1999 |
| 199917071 | 2601.00-00 | Tax On Generation Skipping Transfers | 04/30/1999 |
| 199917070 | 1362.02-03 | Passive Investment Income | 04/30/1999 |
| 199917069 | 83.13-00 | Rabbi Trusts | 04/30/1999 |
| 199917069 | 457.05-00 | Eligible Deferred Compensation Plan Defined | 04/30/1999 |
| 199917069 | 671.02-00 | Persons Treated as Grantors | 04/30/1999 |
| 199917069 | 677.00-00 | Income for Benefit of Grantor | 04/30/1999 |
| 199917068 | 2055.12-06 | Unitrust Lead Interest | 04/30/1999 |