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 71251 - 71275 of 73670Find Help Find Show per page 2550100200 SearchClear Number UILC Subject Release Date 199930001 7805.04-00 Retroactive Effect of Regulation 07/30/1999 199929051 4971.02-00 Additional Tax 07/23/1999 199929050 170.07-00 Percentage Limitations 07/23/1999 199929050 501.03-08 Educational Organizations 07/23/1999 199929049 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 07/23/1999 199929048 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 07/23/1999 199929047 507.01-00 Termination Under Section 507(a)(1) 07/23/1999 199929047 4945.04-06 Expenditure Responsibility 07/23/1999 199929046 412.06-00 Minimum Funding Waiver 07/23/1999 199929045 415.02-01 Annual Addition 07/23/1999 199929044 512.09-03 Section 501(c)(7), (9), (17), or (20) Organizations (See Also 419.00-00|et. seq.) 07/23/1999 199929043 132.03-00 Working Condition Fringe 07/23/1999 199929042 9100.05-00 Section 266; Carrying Charges 07/23/1999 199929041 141.00-00 Private Activity Bond; Qualified Bond 07/23/1999 199929040 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 07/23/1999 199929039 367.03-00 Treatment of Transfers of Stock or Securities to Foreign Corporations 07/23/1999 199929038 162.26-00 Capital v. Expense 07/23/1999 199929038 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 07/23/1999 199929037 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 07/23/1999 199929036 6014.00-00 Income Tax Return--Tax Not Computed by Taxpayer 07/23/1999 199929036 6020.02-00 Return Prepared by IRS Personnel 07/23/1999 199929036 6211.00-00 Definition of a Deficiency 07/23/1999 199929035 38.02-03 Business Credit Carrybacks 07/23/1999 199929034 9999.98-00 Not Able to Identify Under Present List 07/23/1999 199929033 664.03-01 Charitable Remainder Annuity Trust 07/23/1999 Pagination First page « First Previous page Previous … Page 2847 Page 2848 Page 2849 Page 2850 Current page 2851 Page 2852 Page 2853 Page 2854 Page 2855 … Next page Next Last page Last »
