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. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent. Enter a term in the Find box. Click the Search button. Showing 69751 - 69775 of 73796Find Help Find Show per page 2550100200 SearchClear Number UILC Subject Release Date 199950044 401.28-00 Union-negotiated Multiemployer Pension Plans 12/17/1999 199950044 415.01-00 Limitation for Defined Benefit Plans 12/17/1999 199950021 162.36-00 Million Dollar Cap - Executive Employee Compensation 12/17/1999 199950011 1362.01-03 Late Elections 12/17/1999 199950016 1362.01-03 Late Elections 12/17/1999 199950008 6231.03-00 Partnership Item 12/17/1999 199950008 6231.05-00 Affected Item 12/17/1999 199950008 6621.03-01 Tax Motivated Transaction 12/17/1999 199950008 9210.00-00 Farming Shelter 12/17/1999 199950018 1362.01-03 Late Elections 12/17/1999 199950023 9100.09-00 Section 442; Accounting Periods 12/17/1999 199950014 2512.13-00 Transfers for Insufficient Consideration 12/17/1999 199950001 04.01.00-00 ASSESSMENTS: Abatement 12/17/1999 199950026 1362.01-03 Late Elections 12/17/1999 199950022 7701.00-00 Definitions 12/17/1999 199950034 151.03-00 Dependents 12/17/1999 199950009 7701.21-11 Lawful Permanent Resident (Green Card Test) 12/17/1999 199950013 1362.01-03 Late Elections 12/17/1999 199950040 414.09-00 Certain Employee Contributions 12/17/1999 199950028 108.00-00 Income From Discharge of Indebtedness 12/17/1999 199950028 108.01-00 Exclusion From Gross Income 12/17/1999 199950028 9100.00-00 Extension of Time for Making Certain Elections 12/17/1999 199950042 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 12/17/1999 199950037 1362.01-03 Late Elections 12/17/1999 199950038 877.01-00 Principal Purpose--the Avoidance of Tax 12/17/1999 Pagination First page « First Previous page Previous … Page 2787 Page 2788 Page 2789 Page 2790 Current page 2791 Page 2792 Page 2793 Page 2794 Page 2795 … Next page Next Last page Last »