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 69676 - 69700 of 73634Find Help Find Show per page 2550100200 SearchClear Number UILC Subject Release Date 199949008 162.00-00 Trade or Business (Deductible v. Not Deductible) 12/10/1999 199949008 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 12/10/1999 199949008 468B.00-00 Special Rules For Designated Settlement Funds 12/10/1999 199949008 468B.03-00 Deduction Not Allowed For Transfer of Insurance Amounts 12/10/1999 199949008 468B.06-00 Other Funds 12/10/1999 199949007 9100.09-00 Section 442; Accounting Periods 12/10/1999 199949006 6103.08-00 Disclosure to Departments of Treasury or Justice Employees for Tax Administration Purposes 12/10/1999 199949004 4001.00-00 Passenger Vehicles 12/10/1999 199949003 263.03-02 Repair v. Permanent Improvement 12/10/1999 199949003 162.16-04 Capital Expenditure v. Repair 12/10/1999 199949002 269.07-00 Consolidated Returns 12/10/1999 199949002 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 12/10/1999 199949002 1502.21-00 Consolidated Net Operating Loss Deduction 12/10/1999 199949001 304.02-04 Distribution to which Section 301 Applies 12/10/1999 199949001 301.02-02 Exceeds Earnings and Profits 12/10/1999 199949001 961.00-00 Adjustments to Basis of Stock In Controlled Foreign Corporations and of Other Property (Increase v. Reduction) 12/10/1999 199949001 986.03-00 Previously Taxed Earnings and Profits 12/10/1999 199948040 61.40-00 Governmental Benefits and Subsidies 12/03/1999 199948039 402.08-05 By a Surviving Spouse 12/03/1999 199948039 4974.00-00 Excise Tax on Certain Accumulations in Qualified Retirement Plans 12/03/1999 199948038 9999.98-00 Not Able to Identify Under Present List 12/03/1999 199948037 414.01-00 Service for Predecessor Employer 12/03/1999 199948036 408.03-00 Rollover Contributions 12/03/1999 199948035 414.08-00 Church Plan 12/03/1999 199948034 174.05-02 From Amortization to Current Deduction 12/03/1999 Pagination First page « First Previous page Previous … Page 2784 Page 2785 Page 2786 Page 2787 Current page 2788 Page 2789 Page 2790 Page 2791 Page 2792 … Next page Next Last page Last »
