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.
- Enter a term in the Find box.
- Click the Search button.
Showing 71851 - 71875 of 75748
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 199948007 | 1362.01-03 | Late Elections | 12/03/1999 |
| 199948006 | 42.04-00 | Eligible Basis | 12/03/1999 |
| 199948005 | 1502.77-00 | Common Parent Agent for Subsidiaries | 12/03/1999 |
| 199948004 | 50.29.00-00 | LEVY: Retirement benefits | 12/03/1999 |
| 199948004 | 64.38.00-00 | PROPERTY SUBJECT TO COLLECTION: Pensions | 12/03/1999 |
| 199948003 | 925.01-01 | Election of Grouping | 12/03/1999 |
| 199948002 | 3121.16-00 | Treatment of Certain Deferred Compensation and Salary Reduction Arrangements | 12/03/1999 |
| 199948001 | 3121.04-13 | Truck Drivers | 12/03/1999 |
| 199947042 | 401.28-00 | Union-negotiated Multiemployer Pension Plans | 11/26/1999 |
| 199947042 | 412.01-00 | Funding Standard Account | 11/26/1999 |
| 199947042 | 415.01-00 | Limitation for Defined Benefit Plans | 11/26/1999 |
| 199947041 | 402.07-00 | Unrealized Appreciation of Employer's Securities | 11/26/1999 |
| 199947041 | 402.09-00 | Tax on Lump Sum Distributions | 11/26/1999 |
| 199947041 | 404.16-00 | Dividend Paid Deduction for ESOPs | 11/26/1999 |
| 199947040 | 107.00-00 | Rental Value of Parsonage (Excluded v. Not Excluded) | 11/26/1999 |
| 199947040 | 403.00-00 | Taxation of Employee Annuities (Taxable v. Not Taxable) | 11/26/1999 |
| 199947039 | 414.07-00 | Governmental Plan | 11/26/1999 |
| 199947038 | 4942.05-01 | Active Conduct of Exempt Purpose Activities | 11/26/1999 |
| 199947038 | 4944.03-00 | Exception for Program-Related Investments | 11/26/1999 |
| 199947037 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 11/26/1999 |
| 199947036 | 408.02-01 | Benefit Distributions | 11/26/1999 |
| 199947036 | 408.03-00 | Rollover Contributions | 11/26/1999 |
| 199947035 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 11/26/1999 |
| 199947034 | 2701.00-00 | Special Valuation Rules for Transfers of Interests in Corporations or Partnerships | 11/26/1999 |
| 199947033 | 338.01-02 | Time in which Election must be made | 11/26/1999 |