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. ob体育ever, it is important to note that pursuant to such items cannot be used or cited as precedent.
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?? 74801 - 74825 of 75673
??? ??| ?? | UILC | ?? | ??? |
|---|---|---|---|
| 199912002 | 83.13-00 | Rabbi Trusts | 03/26/1999 |
| 199912002 | 451.14-04 | Compensation | 03/26/1999 |
| 199912002 | 671.02-00 | Persons Treated as Grantors | 03/26/1999 |
| 199912002 | 404.11-00 | Year of Deduction | 03/26/1999 |
| 199912001 | 3121.02-07 | Mandatory Coverage of State, etc., Employees | 03/26/1999 |
| 199911059 | 414.08-00 | Church Plan | 03/19/1999 |
| 199911058 | 4980.00-00 | Tax on Reversion of Qualified Plan Assets to Employer | 03/19/1999 |
| 199911057 | 9100.09-00 | Section 442; Accounting Periods | 03/19/1999 |
| 199911056 | 9100.09-00 | Section 442; Accounting Periods | 03/19/1999 |
| 199911055 | 9100.09-00 | Section 442; Accounting Periods | 03/19/1999 |
| 199911054 | 507.04-00 | Termination Under Section 507(b)(1)(B) | 03/19/1999 |
| 199911053 | 6041.07-00 | Payments Other Than in Cash | 03/19/1999 |
| 199911052 | 1362.00-00 | Election by Small Business Corporation | 03/19/1999 |
| 199911051 | 881.02-00 | Repeal of Tax On Interest of Foreign Corporations Received From Certain Portfolio Debt Investments | 03/19/1999 |
| 199911051 | 7701.01-00 | Associations v. Corporations | 03/19/1999 |
| 199911051 | 895.00-00 | Income Derived by a Foreign Central Bank of Issue From Obligations of U.S. | 03/19/1999 |
| 199911051 | 988.04-00 | Source of Exchange Gain or Loss | 03/19/1999 |
| 199911051 | 863.03-00 | Notional Principal Contract Income | 03/19/1999 |
| 199911051 | 865.01-00 | Residence of the Seller Determines Source | 03/19/1999 |
| 199911050 | 2522.00-00 | Charitable and Similar Gifts (Deductible v. Not Deductible) | 03/19/1999 |
| 199911049 | 355.01-00 | Spin-Off | 03/19/1999 |
| 199911049 | 368.04-00 | Assets for Control of Transferee (Type "D") | 03/19/1999 |
| 199911048 | 1033.00-00 | Involuntary Conversion | 03/19/1999 |
| 199911047 | 115.00-00 | Income of States, Municipalities, etc. | 03/19/1999 |
| 199911046 | 561.00-00 | Deduction v. Not a Deduction for Dividends Paid | 03/19/1999 |