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 69726 - 69750 of 73634Find Help Find Show per page 2550100200 SearchClear Number UILC Subject Release Date 199948017 1362.01-03 Late Elections 12/03/1999 199948016 162.08-06 Commuting 12/03/1999 199948015 1362.01-03 Late Elections 12/03/1999 199948014 2601.00-00 Tax On Generation Skipping Transfers 12/03/1999 199948013 1362.00-00 Election by Small Business Corporation 12/03/1999 199948012 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 12/03/1999 199948012 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 12/03/1999 199948011 423.00-00 Employee Stock Purchase Plans 12/03/1999 199948010 1362.02-03 Passive Investment Income 12/03/1999 199948009 1362.01-03 Late Elections 12/03/1999 199948008 1362.01-03 Late Elections 12/03/1999 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 Pagination First page « First Previous page Previous … Page 2786 Page 2787 Page 2788 Page 2789 Current page 2790 Page 2791 Page 2792 Page 2793 Page 2794 … Next page Next Last page Last »
