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 69626 - 69650 of 73796Find Help Find Show per page 2550100200 SearchClear Number UILC Subject Release Date 199952014 958.00-00 Rules for Determining Stock Ownership 12/31/1999 199952012 83.00-00 Property Transferred in Connection With Performance of Services 12/31/1999 199952012 83.11-00 Nonqualified Stock Options 12/31/1999 199952012 2033.00-00 Property in Which Decedent Had an Interest 12/31/1999 199952012 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 12/31/1999 199952012 2701.00-00 Special Valuation Rules for Transfers of Interests in Corporations or Partnerships 12/31/1999 199952012 2703.00-00 Certain Rights and Restrictions Disregarded 12/31/1999 199952011 832.06-02 Unpaid Losses 12/31/1999 199952010 167.00-00 Depreciation 12/31/1999 199952010 446.00-00 General Rule for Methods of Accounting (Permissible v. Not Permissible) 12/31/1999 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 Pagination First page « First Previous page Previous … Page 2782 Page 2783 Page 2784 Page 2785 Current page 2786 Page 2787 Page 2788 Page 2789 Page 2790 … Next page Next Last page Last »
