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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?ang hi?n th? 74526 - 74550 of 75673
°Õ¨¬³¾ Tr? Gi¨²p| S? | UILC | Ch? ?? | Ng¨¤y Ph¨¢t H¨¤nh |
|---|---|---|---|
| 199915008 | 6013.04-00 | Joint and Several Liability | 04/16/1999 |
| 199915007 | 318.03-00 | Options | 04/16/1999 |
| 199915007 | 280G.00-00 | Golden Parachute Payments | 04/16/1999 |
| 199915006 | 931.00-00 | Income From Sources Within Guam, American Samoa or the Northern Mariana Islands | 04/16/1999 |
| 199915006 | 911.06-01 | Earned Income v. Not Earned Income | 04/16/1999 |
| 199915005 | 108.00-00 | Income From Discharge of Indebtedness | 04/16/1999 |
| 199915005 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 04/16/1999 |
| 199915004 | 162.04-02 | Insurance | 04/16/1999 |
| 199915003 | 167.14-03 | Good Will | 04/16/1999 |
| 199915003 | 167.14-20 | Going Concern Value | 04/16/1999 |
| 199915003 | 446.00-00 | General Rule for Methods of Accounting (Permissible v. Not Permissible) | 04/16/1999 |
| 199915003 | 1234.03-00 | Sale v. Option | 04/16/1999 |
| 199915002 | 6901.02-00 | Liability | 04/16/1999 |
| 199915001 | 2056.04-00 | Valuation of Interest Passing to Surviving Spouse | 04/16/1999 |
| 199914058 | 412.06-00 | Minimum Funding Waiver | 04/09/1999 |
| 199914057 | 412.06-00 | Minimum Funding Waiver | 04/09/1999 |
| 199914056 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 04/09/1999 |
| 199914055 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 04/09/1999 |
| 199914055 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 04/09/1999 |
| 199914055 | 401.29-02 | Special Distribution Requirements | 04/09/1999 |
| 199914055 | 3405.00-00 | Special Rules for Pensions, Annuities, and Certain Other Deferred Income | 04/09/1999 |
| 199914055 | 6047.04-00 | Reports by Employers, Plan Administrators, Etc. | 04/09/1999 |
| 199914054 | 414.09-00 | Certain Employee Contributions | 04/09/1999 |
| 199914053 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 04/09/1999 |
| 199914052 | 501.15-00 | Insurance Companies or Associations With Net Written Premiums of $350,000Or Less | 04/09/1999 |