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 71326 - 71350 of 73796Find Help Find Show per page 2550100200 SearchClear Number UILC Subject Release Date 199930029 2601.03-01 Irrevocable Trusts 07/30/1999 199930028 115.00-00 Income of States, Municipalities, etc. 07/30/1999 199930027 1362.00-00 Election by Small Business Corporation 07/30/1999 199930026 2041.02-00 Post-1942 Powers 07/30/1999 199930026 2041.12-00 Effect of State Laws 07/30/1999 199930025 1361.01-04 More than One Class of Stock 07/30/1999 199930024 856.04-00 Rents From Real Property 07/30/1999 199930023 1362.02-03 Passive Investment Income 07/30/1999 199930022 9100.22-00 Other 07/30/1999 199930022 1503.04-04 Dual Resident Corporation 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 199930020 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 07/30/1999 199930019 877.01-00 Principal Purpose--the Avoidance of Tax 07/30/1999 199930018 3231.01-00 Employers v. Not Employers 07/30/1999 199930017 168.20-00 Classification of Property 07/30/1999 199930017 446.04-17 Change in Method of Accounting for Depreciation 07/30/1999 199930016 174.00-00 Research and Experimental Expenditures (Deductible v. Not Deductible) 07/30/1999 199930015 104.01-00 Health and Accident Insurance 07/30/1999 199930014 6425.02-01 Adjustment Credited or Refunded 07/30/1999 199930013 64.00.00-00 PROPERTY SUBJECT TO COLLECTION 07/30/1999 199930012 1362.04-00 Inadvertent Terminations 07/30/1999 Pagination First page « First Previous page Previous … Page 2850 Page 2851 Page 2852 Page 2853 Current page 2854 Page 2855 Page 2856 Page 2857 Page 2858 … Next page Next Last page Last »
