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 73634Find Help Find Show per page 2550100200 SearchClear Number UILC Subject Release Date 199947040 107.00-00 Rental Value of Parsonage (Excluded v. Not Excluded) 11/26/1999 199947040 403.00-00 Taxation of Employee Annuities (Taxable v. Not Taxable) 11/26/1999 199947021 9100.09-00 Section 442; Accounting Periods 11/26/1999 199947036 408.02-01 Benefit Distributions 11/26/1999 199947036 408.03-00 Rollover Contributions 11/26/1999 199947013 9100.22-00 Other 11/26/1999 199947013 1503.04-04 Dual Resident Corporation 11/26/1999 199947011 367.02-00 Exception Under section 367(a) for Transfers of Property Other Than Stock For Use in the Active Conduct of a Trade or Business 11/26/1999 199947008 832.17-07 Special Deduction for Companies that Took Into Account Salvage Recoverable 11/26/1999 199947008 832.06-01 Salvage and Reinsurance Recoverable 11/26/1999 199947008 832.17-08 Special Rule for Overestimates 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 199947001 351.00-00 Transfer to Corporation Controlled by Transferor 11/26/1999 199947034 2701.00-00 Special Valuation Rules for Transfers of Interests in Corporations or Partnerships 11/26/1999 199947038 4942.05-01 Active Conduct of Exempt Purpose Activities 11/26/1999 199947038 4944.03-00 Exception for Program-Related Investments 11/26/1999 199947037 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 11/26/1999 199947014 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 11/26/1999 199947014 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 11/26/1999 199947004 66.01-00 Spouses Living Apart 11/26/1999 199947026 168.31-02 Definitions and Special Rules 11/26/1999 199947024 355.01-00 Spin-Off 11/26/1999 199947027 9114.02-12 Royalties 11/26/1999 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 »
