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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.
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Showing 74076 - 74100 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 199928039 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 07/16/1999 |
| 199928038 | 4971.00-00 | Taxes on Failure to Meet Minimum Funding Standards | 07/16/1999 |
| 199928037 | 7701.20-00 | Indian Tribal Government | 07/16/1999 |
| 199928037 | 7871.00-00 | Indian Tribal Governments Treated As States For Certain Purposes | 07/16/1999 |
| 199928036 | 141.00-00 | Private Activity Bond; Qualified Bond | 07/16/1999 |
| 199928035 | 115.00-00 | Income of States, Municipalities, etc. | 07/16/1999 |
| 199928034 | 402.01-01 | Capital Gain Treatment of Certain Distributions | 07/16/1999 |
| 199928034 | 402.08-00 | Rollover Contributions | 07/16/1999 |
| 199928033 | 402.08-00 | Rollover Contributions | 07/16/1999 |
| 199928033 | 402.01-01 | Capital Gain Treatment of Certain Distributions | 07/16/1999 |
| 199928032 | 402.01-01 | Capital Gain Treatment of Certain Distributions | 07/16/1999 |
| 199928032 | 402.08-00 | Rollover Contributions | 07/16/1999 |
| 199928031 | 402.01-01 | Capital Gain Treatment of Certain Distributions | 07/16/1999 |
| 199928031 | 402.08-00 | Rollover Contributions | 07/16/1999 |
| 199928030 | 414.07-00 | Governmental Plan | 07/16/1999 |
| 199928029 | 6041.00-00 | Information at Source | 07/16/1999 |
| 199928028 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 07/16/1999 |
| 199928027 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 07/16/1999 |
| 199928027 | 368.04-00 | Assets for Control of Transferee (Type "D") | 07/16/1999 |
| 199928026 | 1362.00-00 | Election by Small Business Corporation | 07/16/1999 |
| 199928025 | 851.01-00 | Election to be Regulated Investment Company | 07/16/1999 |
| 199928025 | 855.01-00 | General Rule | 07/16/1999 |
| 199928025 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/16/1999 |
| 199928024 | 1362.04-00 | Inadvertent Terminations | 07/16/1999 |
| 199928023 | 9100.09-00 | Section 442; Accounting Periods | 07/16/1999 |
