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 71376 - 71400 of 73670Find Help Find Show per page 2550100200 SearchClear Number UILC Subject Release Date 199928010 6031.08-00 Foreign Partnerships 07/16/1999 199928010 6231.03-00 Partnership Item 07/16/1999 199928010 6229.01-00 3 Years 07/16/1999 199928010 6501.04-13 Partnership and Individual Partner Returns 07/16/1999 199928009 7701.00-00 Definitions 07/16/1999 199928008 877.00-00 Expatriation to Avoid Tax 07/16/1999 199928007 988.02-02 Debt Instruments 07/16/1999 199928006 9999.98-00 Not Able to Identify Under Present List 07/16/1999 199928005 9999.98-00 Not Able to Identify Under Present List 07/16/1999 199928004 9999.98-00 Not Able to Identify Under Present List 07/16/1999 199928003 1278.00-00 Definitions and Special Rules 07/16/1999 199928002 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 07/16/1999 199928001 446.04-1 Specialized Basis 07/16/1999 199927048 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 07/09/1999 199927047 4945.04-00 Definition of Taxable Expenditure 07/09/1999 199927047 4945.04-04 Grants to Individuals 07/09/1999 199927047 4942.03-05 Qualifying Distribution 07/09/1999 199927046 4941.04-00 Definition of Self-Dealing 07/09/1999 199927045 1362.01-03 Late Elections 07/09/1999 199927044 1362.01-03 Late Elections 07/09/1999 199927043 1362.00-00 Election by Small Business Corporation 07/09/1999 199927042 141.01-05 Business Use Defined 07/09/1999 199927042 145.00-00 Qualified 501(c)(3) Bonds 07/09/1999 199927041 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 07/09/1999 199927040 2055.12-00 Charitable and Noncharitable Interest (Tax Reform Act of 1969) 07/09/1999 Pagination First page « First Previous page Previous … Page 2852 Page 2853 Page 2854 Page 2855 Current page 2856 Page 2857 Page 2858 Page 2859 Page 2860 … Next page Next Last page Last »
