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 73726 - 73750 of 74603Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 199912004 83.13-00 Rabbi Trusts 03/26/1999 199912004 457.05-00 Eligible Deferred Compensation Plan Defined 03/26/1999 199912004 671.02-00 Persons Treated as Grantors 03/26/1999 199912004 677.00-00 Income for Benefit of Grantor 03/26/1999 199912003 4980A.00-00 Tax on Excess Distributions from Qualified Retirement Plans 03/26/1999 199912002 83.13-00 Rabbi Trusts 03/26/1999 199912002 451.14-04 Compensation 03/26/1999 199912002 671.02-00 Persons Treated as Grantors 03/26/1999 199912002 404.11-00 Year of Deduction 03/26/1999 199912001 3121.02-07 Mandatory Coverage of State, etc., Employees 03/26/1999 199911059 414.08-00 Church Plan 03/19/1999 199911058 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 03/19/1999 199911057 9100.09-00 Section 442; Accounting Periods 03/19/1999 199911056 9100.09-00 Section 442; Accounting Periods 03/19/1999 199911055 9100.09-00 Section 442; Accounting Periods 03/19/1999 199911054 507.04-00 Termination Under Section 507(b)(1)(B) 03/19/1999 199911053 6041.07-00 Payments Other Than in Cash 03/19/1999 199911052 1362.00-00 Election by Small Business Corporation 03/19/1999 199911051 881.02-00 Repeal of Tax On Interest of Foreign Corporations Received From Certain Portfolio Debt Investments 03/19/1999 199911051 7701.01-00 Associations v. Corporations 03/19/1999 199911051 895.00-00 Income Derived by a Foreign Central Bank of Issue From Obligations of U.S. 03/19/1999 199911051 988.04-00 Source of Exchange Gain or Loss 03/19/1999 199911051 863.03-00 Notional Principal Contract Income 03/19/1999 199911051 865.01-00 Residence of the Seller Determines Source 03/19/1999 199911050 2522.00-00 Charitable and Similar Gifts (Deductible v. Not Deductible) 03/19/1999 Pagination First page « First Previous page Previous … Page 2946 Page 2947 Page 2948 Page 2949 Current page 2950 Page 2951 Page 2952 Page 2953 Page 2954 … Next page Next Last page Last »