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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??? ???? | UILC | ?? | ??? |
---|---|---|---|
199952009 | 6050I.00-00 | Returns Relating to Cash Received in Trade or Business | 12/31/1999 |
199952008 | 6601.00-00 | Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax (Interest v. No Interest Imposed) | 12/31/1999 |
199952007 | 29.03-00 | Definitions | 12/31/1999 |
199952006 | 6601.00-00 | Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax (Interest v. No Interest Imposed) | 12/31/1999 |
199952005 | 3121.16-00 | Treatment of Certain Deferred Compensation and Salary Reduction Arrangements | 12/31/1999 |
199952004 | 09.19.01-00 | BC: Determ. of tax liab.: Amount /legality of any tax liability | 12/31/1999 |
199952003 | 50.30.14-00 | LEVY: Sale: Surplus proceeds | 12/31/1999 |
199952001 | 304.01-04 | Distribution Treated as an Exchange Under Section 302 | 12/31/1999 |
199951053 | 401.06-00 | Required Distributions | 12/24/1999 |
199951053 | 401.06-02 | Employee Dies Before Entire Interest Distributed | 12/24/1999 |
199951052 | 402.07-00 | Unrealized Appreciation of Employer's Securities | 12/24/1999 |
199951051 | 408.03-00 | Rollover Contributions | 12/24/1999 |
199951051 | 408.06-00 | Distributions | 12/24/1999 |
199951050 | 9999.98-00 | Not Able to Identify Under Present List | 12/24/1999 |
199951049 | 414.08-00 | Church Plan | 12/24/1999 |
199951048 | 403.00-00 | Taxation of Employee Annuities (Taxable v. Not Taxable) | 12/24/1999 |
199951047 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 12/24/1999 |
199951046 | 408.00-00 | Individual Retirement Accounts | 12/24/1999 |
199951045 | 338.01-02 | Time in which Election must be made | 12/24/1999 |
199951045 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 12/24/1999 |
199951044 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 12/24/1999 |
199951044 | 367.00-00 | Foreign Corporations | 12/24/1999 |
199951044 | 897.00-00 | Disposition of Investment in United States Real Property | 12/24/1999 |
199951043 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 12/24/1999 |
199951043 | 367.00-00 | Foreign Corporations | 12/24/1999 |