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 71301 - 71325 of 73796Find Help Find Show per page 2550100200 SearchClear Number UILC Subject Release Date 199930050 509.00-00 Private Foundation Defined 07/30/1999 199930050 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 07/30/1999 199930050 4941.04-00 Definition of Self-Dealing 07/30/1999 199930050 4942.03-05 Qualifying Distribution 07/30/1999 199930050 4944.00-00 Excise Tax on "Jeopardizing" Investments 07/30/1999 199930050 4945.04-06 Expenditure Responsibility 07/30/1999 199930050 6033.02-01 Private Foundation 07/30/1999 199930015 104.01-00 Health and Accident Insurance 07/30/1999 199930021 83.13-00 Rabbi Trusts 07/30/1999 199930021 671.02-00 Persons Treated as Grantors 07/30/1999 199930021 404.13-00 Payments Benefitting Independent Contractors 07/30/1999 199930021 451.14-04 Compensation 07/30/1999 199930021 404.11-00 Year of Deduction 07/30/1999 199930010 2601.00-00 Tax On Generation Skipping Transfers 07/30/1999 199930010 1001.02-00 Amount Realized 07/30/1999 199930010 2033.00-00 Property in Which Decedent Had an Interest 07/30/1999 199930010 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 07/30/1999 199930010 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/30/1999 199930004 61.43-01 Lease of Property 07/30/1999 199930004 61.50-00 Leveraged Leasing 07/30/1999 199930004 161.00-00 Allowance of Deductions (Deductible v. Not Deductible) 07/30/1999 199930004 482.00-00 Allocation of Income and Deductions Among Taxpayers 07/30/1999 199930004 9214.04-00 Computer Leasing 07/30/1999 199930033 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 07/30/1999 199930033 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 07/30/1999 Pagination First page « First Previous page Previous … Page 2849 Page 2850 Page 2851 Page 2852 Current page 2853 Page 2854 Page 2855 Page 2856 Page 2857 … Next page Next Last page Last »