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.
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IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to such items cannot be used or cited as precedent.
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?? 75251 - 75275 of 75409
??? ??| ?? | UILC | ?? | ??? |
|---|---|---|---|
| 199903038 | 2053.02-00 | Estimated Amounts | 01/22/1999 |
| 199903037 | 83.08-00 | Deduction by Employer | 01/22/1999 |
| 199903037 | 404.10-00 | Deferred Compensation | 01/22/1999 |
| 199903037 | 1032.00-00 | Exchange of Stock for Property (Recognition v. Nonrecognition) | 01/22/1999 |
| 199903036 | 83.08-00 | Deduction by Employer | 01/22/1999 |
| 199903036 | 404.10-00 | Deferred Compensation | 01/22/1999 |
| 199903036 | 1032.00-00 | Exchange of Stock for Property (Recognition v. Nonrecognition) | 01/22/1999 |
| 199903035 | 174.05-02 | From Amortization to Current Deduction | 01/22/1999 |
| 199903034 | 115.00-00 | Income of States, Municipalities, etc. | 01/22/1999 |
| 199903033 | 9100.10-01 | Accounting Methods | 01/22/1999 |
| 199903032 | 457.00-00 | Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations | 01/22/1999 |
| 199903032 | 3121.16-00 | Treatment of Certain Deferred Compensation and Salary Reduction Arrangements | 01/22/1999 |
| 199903032 | 3401.01-00 | Wages Subject to Withholding | 01/22/1999 |
| 199903031 | 2056.07-03 | Qualifying Interest | 01/22/1999 |
| 199903030 | 162.26-00 | Capital v. Expense | 01/22/1999 |
| 199903029 | 51.07.00-00 | LIENS: Filing | 01/22/1999 |
| 199903029 | 51.07.09-00 | LIENS: Filing: State law, effect of | 01/22/1999 |
| 199903028 | 4371.00-00 | Foreign Insurers Policies Tax (Taxable v. Not Taxable) | 01/22/1999 |
| 199903027 | 856.04-00 | Rents From Real Property | 01/22/1999 |
| 199903026 | 101.00-00 | Certain Death Benefits (Excluded v. Not Excluded From Gross Income) | 01/22/1999 |
| 199903026 | 7702.00-00 | Life Insurance Contract Defined | 01/22/1999 |
| 199903025 | 2511.06-01 | Limited By Ascertainable Standard | 01/22/1999 |
| 199903025 | 2036.02-02 | Power in Decedent as Trustee | 01/22/1999 |
| 199903025 | 2036.08-03 | Stock Transferred--Rights Retained | 01/22/1999 |
| 199903024 | 831.03-00 | Whether Company Qualifies as Insurance Company | 01/22/1999 |