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 69951 - 69975 of 73855Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 199948013 1362.00-00 Election by Small Business Corporation 12/03/1999 199948012 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 12/03/1999 199948012 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 12/03/1999 199948011 423.00-00 Employee Stock Purchase Plans 12/03/1999 199948010 1362.02-03 Passive Investment Income 12/03/1999 199948009 1362.01-03 Late Elections 12/03/1999 199948008 1362.01-03 Late Elections 12/03/1999 199948007 1362.01-03 Late Elections 12/03/1999 199948006 42.04-00 Eligible Basis 12/03/1999 199948005 1502.77-00 Common Parent Agent for Subsidiaries 12/03/1999 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 Pagination First page « First Previous page Previous … Page 2795 Page 2796 Page 2797 Page 2798 Current page 2799 Page 2800 Page 2801 Page 2802 Page 2803 … Next page Next Last page Last »