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 69776 - 69800 of 73670Find Help Find Show per page 2550100200 SearchClear Number UILC Subject Release Date 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 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 199947039 414.07-00 Governmental Plan 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 199947036 408.02-01 Benefit Distributions 11/26/1999 199947036 408.03-00 Rollover Contributions 11/26/1999 199947035 4945.00-00 Excise Taxes on Taxable Expenditures 11/26/1999 199947034 2701.00-00 Special Valuation Rules for Transfers of Interests in Corporations or Partnerships 11/26/1999 199947033 338.01-02 Time in which Election must be made 11/26/1999 199947033 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 11/26/1999 199947032 468A.04-02 Revised Schedules 11/26/1999 199947032 468A.03-04 Formulas or Other Methods 11/26/1999 Pagination First page « First Previous page Previous … Page 2788 Page 2789 Page 2790 Page 2791 Current page 2792 Page 2793 Page 2794 Page 2795 Page 2796 … Next page Next Last page Last »