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. 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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Showing 73076 - 73100 of 75748
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 199932052 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 08/13/1999 |
| 199932051 | 507.00-00 | Termination of Private Foundation Status | 08/13/1999 |
| 199932051 | 509.00-00 | Private Foundation Defined | 08/13/1999 |
| 199932051 | 4940.00-00 | Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 08/13/1999 |
| 199932051 | 4941.04-00 | Definition of Self-Dealing | 08/13/1999 |
| 199932051 | 4942.03-05 | Qualifying Distribution | 08/13/1999 |
| 199932051 | 4943.00-00 | Excise Taxes on Excess Business Holdings | 08/13/1999 |
| 199932051 | 4944.00-00 | Excise Tax on "Jeopardizing" Investments | 08/13/1999 |
| 199932051 | 4945.04-06 | Expenditure Responsibility | 08/13/1999 |
| 199932051 | 6033.02-01 | Private Foundation | 08/13/1999 |
| 199932050 | 419.00-00 | Treatment of Funded Welfare Benefit Plans | 08/13/1999 |
| 199932050 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 08/13/1999 |
| 199932049 | 446.00-00 | General Rule for Methods of Accounting (Permissible v. Not Permissible) | 08/13/1999 |
| 199932048 | 6041.06-00 | Exceptions | 08/13/1999 |
| 199932047 | 50.00.00-00 | LEVY | 08/13/1999 |
| 199932046 | 894.00-00 | Income Affected by Treaty | 08/13/1999 |
| 199932045 | 457.01-00 | Year of Inclusion in Gross Income | 08/13/1999 |
| 199932045 | 457.05-00 | Eligible Deferred Compensation Plan Defined | 08/13/1999 |
| 199932045 | 457.12-02 | Custodial Accounts and Contracts | 08/13/1999 |
| 199932044 | 9100.09-00 | Section 442; Accounting Periods | 08/13/1999 |
| 199932043 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/13/1999 |
| 199932043 | 2652.01-02 | Special Election for QTIP | 08/13/1999 |
| 199932042 | 2518.01-02 | Acceptance of Benefits | 08/13/1999 |
| 199932041 | 355.01-01 | Split-Off | 08/13/1999 |
| 199932040 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 08/13/1999 |