IRS Written Determinations
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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 http://www.irs.gov/pub/irs-wd/ folder. More about Written Determinations 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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Number
|
UILC
|
Subject
|
Released
|
|---|---|---|---|
| 200942010 | 104.03-00 | Damages | 10/16/2009 |
| 200942011 | 104.03-00 | Damages | 10/16/2009 |
| 200942012 | 104.03-00 | Damages | 10/16/2009 |
| 200942013 | 104.03-00 | Damages | 10/16/2009 |
| 200942014 | 104.03-00 | Damages | 10/16/2009 |
| 200942015 | 104.03-00 | Damages | 10/16/2009 |
| 200942016 | 104.03-00 | Damages | 10/16/2009 |
| 200942017 | 104.03-00 | Damages | 10/16/2009 |
| 200942041 | 104.03-00 | Damages | 10/16/2009 |
| 200943002 | 104.03-00 | Damages | 10/23/2009 |
| 200943003 | 104.03-00 | Damages | 10/23/2009 |
| 200943014 | 104.03-00 | Damages | 10/23/2009 |
| 200943026 | 104.03-00 | Damages | 10/23/2009 |
| 201014040 | 104.03-00 | Damages | 04/09/2010 |
| 201017027 | 104.03-00 | Damages | 04/30/2010 |
| 201017028 | 104.03-00 | Damages | 04/30/2010 |
| 201019005 | 104.03-00 | Damages | 05/14/2010 |
| 201020004 | 104.03-00 | Damages | 05/21/2010 |
| 201020005 | 104.03-00 | Damages | 05/21/2010 |
| 201021015 | 104.03-00 | Damages | 05/28/2010 |
| 201021016 | 104.03-00 | Damages | 05/28/2010 |
| 201022009 | 104.03-00 | Damages | 06/04/2010 |
| 201022010 | 104.03-00 | Damages | 06/04/2010 |
| 201022011 | 104.03-00 | Damages | 06/04/2010 |
| 201023012 | 104.03-00 | Damages | 06/11/2010 |
| 201024025 | 104.03-00 | Damages | 06/18/2010 |
| 201024041 | 104.03-00 | Damages | 06/18/2010 |
| 201025027 | 104.03-00 | Damages | 06/25/2010 |
| 201045023 | 104.03-00 | Damages | 11/12/2010 |
| 201248019 | 104.03-00 | Damages | 11/29/2012 |
| 200007018 | 104.04-00 | Armed Services, etc. | 02/18/2000 |
| 200120007 | 1041.00-00 | Transfers of Property Between Spouses or Incident to Divorce | 05/18/2001 |
| 200221042 | 1041.00-00 | Transfers of Property Between Spouses or Incident to Divorce | 05/24/2002 |
| 200222008 | 1041.00-00 | Transfers of Property Between Spouses or Incident to Divorce | 05/31/2002 |
| 200233022 | 1041.00-00 | Transfers of Property Between Spouses or Incident to Divorce | 08/16/2002 |
| 200317011 | 1041.00-00 | Transfers of Property Between Spouses or Incident to Divorce | 04/25/2003 |
| 200408015 | 1041.00-00 | Transfers of Property Between Spouses or Incident to Divorce | 02/20/2004 |
| 201206005 | 1041.00-00 | Transfers of Property Between Spouses or Incident to Divorce | 02/10/2012 |
| 199934023 | 1041.01-00 | Transfers Incident to Divorce | 08/27/1999 |
| 200005006 | 1041.01-00 | Transfers Incident to Divorce | 02/04/2000 |
| 200120016 | 1041.01-00 | Transfers Incident to Divorce | 05/18/2001 |
| 200221021 | 1041.01-00 | Transfers Incident to Divorce | 05/24/2002 |
| 200442003 | 1041.01-00 | Transfers Incident to Divorce | 10/15/2004 |
| 200616008 | 1041.01-00 | Transfers Incident to Divorce | 04/21/2006 |
| 200709014 | 1041.01-00 | Transfers Incident to Divorce | 03/02/2007 |
| 200814003 | 1041.01-00 | Transfers Incident to Divorce | 04/04/2008 |
| 200832021 | 1041.01-00 | Transfers Incident to Divorce | 08/08/2008 |
| 199914013 | 1042.00-00 | Sales of Stock to Employee Stock Ownership Plans or Certain Cooperatives | 04/09/1999 |
| 200003014 | 1042.00-00 | Sales of Stock to Employee Stock Ownership Plans or Certain Cooperatives | 01/21/2000 |
| 200052014 | 1042.00-00 | Sales of Stock to Employee Stock Ownership Plans or Certain Cooperatives | 12/29/2000 |
| 200151008 | 1042.00-00 | Sales of Stock to Employee Stock Ownership Plans or Certain Cooperatives | 12/21/2001 |
| 200151010 | 1042.00-00 | Sales of Stock to Employee Stock Ownership Plans or Certain Cooperatives | 12/21/2001 |
| 200234003 | 1042.00-00 | Sales of Stock to Employee Stock Ownership Plans or Certain Cooperatives | 08/23/2002 |
| 200239035 | 1042.00-00 | Sales of Stock to Employee Stock Ownership Plans or Certain Cooperatives | 09/27/2002 |
| 200243001 | 1042.00-00 | Sales of Stock to Employee Stock Ownership Plans or Certain Cooperatives | 10/25/2002 |
| 200246027 | 1042.00-00 | Sales of Stock to Employee Stock Ownership Plans or Certain Cooperatives | 11/15/2002 |
| 200324013 | 1042.00-00 | Sales of Stock to Employee Stock Ownership Plans or Certain Cooperatives | 06/13/2003 |
| 200339010 | 1042.00-00 | Sales of Stock to Employee Stock Ownership Plans or Certain Cooperatives | 09/26/2003 |
| 200827018 | 1042.00-00 | Sales of Stock to Employee Stock Ownership Plans or Certain Cooperatives | 07/04/2008 |
| 201005028 | 1042.00-00 | Sales of Stock to Employee Stock Ownership Plans or Certain Cooperatives | 02/05/2010 |
| 200519030 | 1042.01-00 | Nonrecognition of Gain | 05/13/2005 |
| 200709011 | 1042.01-00 | Nonrecognition of Gain | 03/02/2007 |
| 200709012 | 1042.01-00 | Nonrecognition of Gain | 03/02/2007 |
| 199927003 | 1042.02-00 | Requirements | 07/09/1999 |
| 199934006 | 1042.02-00 | Requirements | 08/27/1999 |
| 199934007 | 1042.02-00 | Requirements | 08/27/1999 |
| 199934008 | 1042.02-00 | Requirements | 08/27/1999 |
| 199944009 | 1042.02-00 | Requirements | 11/05/1999 |
| 199944025 | 1042.02-00 | Requirements | 11/05/1999 |
| 200019002 | 1042.02-00 | Requirements | 05/12/2000 |
| 200423018 | 1042.02-03 | Written Statement | 06/04/2004 |
| 200337003 | 1042.03-00 | Definitions | 09/12/2003 |
| 201024005 | 1042.05-00 | Recapture on Disposition of Qualified Replacement Property | 06/18/2010 |
| 200521021 | 1045.00-00 | Rollover of Gain from One Qualified Business Stock to Another | 05/27/2005 |
| 200604004 | 1045.00-00 | Rollover of Gain from One Qualified Business Stock to Another | 01/27/2006 |
| 200906009 | 1045.00-00 | Rollover of Gain from One Qualified Business Stock to Another | 02/06/2009 |
| 199911012 | 105.00-00 | Accident and Health Plans (Excluded v. Not Excluded) | 03/19/1999 |
| 199915054 | 105.00-00 | Accident and Health Plans (Excluded v. Not Excluded) | 04/16/1999 |
| 200046012 | 105.00-00 | Accident and Health Plans (Excluded v. Not Excluded) | 11/17/2000 |
| 200108010 | 105.00-00 | Accident and Health Plans (Excluded v. Not Excluded) | 02/23/2001 |
| 200235043 | 105.00-00 | Accident and Health Plans (Excluded v. Not Excluded) | 08/30/2002 |
| 200305013 | 105.00-00 | Accident and Health Plans (Excluded v. Not Excluded) | 01/31/2003 |
| 200329014 | 105.00-00 | Accident and Health Plans (Excluded v. Not Excluded) | 07/18/2003 |
| 200339001 | 105.00-00 | Accident and Health Plans (Excluded v. Not Excluded) | 09/26/2003 |
| 200339015 | 105.00-00 | Accident and Health Plans (Excluded v. Not Excluded) | 09/26/2003 |
| 200339016 | 105.00-00 | Accident and Health Plans (Excluded v. Not Excluded) | 09/26/2003 |
| 200452013 | 105.00-00 | Accident and Health Plans (Excluded v. Not Excluded) | 12/24/2004 |
| 200520014 | 105.00-00 | Accident and Health Plans (Excluded v. Not Excluded) | 05/20/2005 |
| 200521005 | 105.00-00 | Accident and Health Plans (Excluded v. Not Excluded) | 05/27/2005 |
| 200535015 | 105.00-00 | Accident and Health Plans (Excluded v. Not Excluded) | 09/02/2005 |
| 200613023 | 105.00-00 | Accident and Health Plans (Excluded v. Not Excluded) | 03/31/2006 |
| 200627014 | 105.00-00 | Accident and Health Plans (Excluded v. Not Excluded) | 07/07/2006 |
| 200708006 | 105.00-00 | Accident and Health Plans (Excluded v. Not Excluded) | 02/23/2007 |
| 200709007 | 105.00-00 | Accident and Health Plans (Excluded v. Not Excluded) | 03/02/2007 |
| 200724008 | 105.00-00 | Accident and Health Plans (Excluded v. Not Excluded) | 06/15/2007 |
| 200727002 | 105.00-00 | Accident and Health Plans (Excluded v. Not Excluded) | 07/06/2007 |
| 200731023 | 105.00-00 | Accident and Health Plans (Excluded v. Not Excluded) | 08/03/2007 |
| 200819007 | 105.00-00 | Accident and Health Plans (Excluded v. Not Excluded) | 05/09/2008 |
| 200841013 | 105.00-00 | Accident and Health Plans (Excluded v. Not Excluded) | 10/10/2008 |
| 200846021 | 105.00-00 | Accident and Health Plans (Excluded v. Not Excluded) | 11/14/2008 |
| 200851088 | 105.00-00 | Accident and Health Plans (Excluded v. Not Excluded) | 12/19/2008 |
| 200947021 | 105.00-00 | Accident and Health Plans (Excluded v. Not Excluded) | 11/20/2009 |
| 200951026 | 105.00-00 | Accident and Health Plans (Excluded v. Not Excluded) | 12/18/2009 |
| 200951027 | 105.00-00 | Accident and Health Plans (Excluded v. Not Excluded) | 12/18/2009 |
| 200951028 | 105.00-00 | Accident and Health Plans (Excluded v. Not Excluded) | 12/18/2009 |
| 201010020 | 105.00-00 | Accident and Health Plans (Excluded v. Not Excluded) | 03/12/2010 |
| 201011032 | 105.00-00 | Accident and Health Plans (Excluded v. Not Excluded) | 03/19/2010 |
| 199952028 | 105.01-00 | Attributable to Employer Contributions | 12/31/1999 |
| 200226003 | 105.01-00 | Attributable to Employer Contributions | 06/28/2002 |
| 200549008 | 105.01-00 | Attributable to Employer Contributions | 12/09/2005 |
| 200613023 | 105.01-00 | Attributable to Employer Contributions | 03/31/2006 |
| 200028007 | 105.02-00 | Expended for Medical Care | 07/14/2000 |
| 200452013 | 105.02-00 | Expended for Medical Care | 12/24/2004 |
| 200535015 | 105.02-00 | Expended for Medical Care | 09/02/2005 |
| 200336033 | 105.04-00 | Benefits computed on nature of injury | 09/05/2003 |
| 200604033 | 1058.01-00 | In General | 01/27/2006 |
| 199940011 | 1059.00-00 | Corporate Shareholder's Basis in Stock Reduced by Non-taxed Portion of Extraordinary Dividends | 10/08/1999 |
| 200009003 | 1059.00-00 | Corporate Shareholder's Basis in Stock Reduced by Non-taxed Portion of Extraordinary Dividends | 03/03/2000 |
| 200810015 | 1059.00-00 | Corporate Shareholder's Basis in Stock Reduced by Non-taxed Portion of Extraordinary Dividends | 03/07/2008 |
| 200924041 | 1059.00-00 | Corporate Shareholder's Basis in Stock Reduced by Non-taxed Portion of Extraordinary Dividends | 06/12/2009 |
| 200025053 | 1059.01-00 | In General | 06/23/2000 |
| 200950036 | 1059.01-00 | In General | 12/11/2009 |
| 200218004 | 1059.01-01 | Reduction in Basis Rule | 05/03/2002 |
| 199940011 | 1059.06-00 | Election to Substitute Fair Market Value | 10/08/1999 |
| 200023003 | 1059.11-00 | Partial Liquidations and Non-Pro Rata Redemptions | 06/09/2000 |
| 200023003 | 1059.12-01 | Exception to the Exception for Qualified Preferred Dividends | 06/09/2000 |
| 200036015 | 1059A.00-00 | Limitation on Taxpayer's Basis or Inventory Cost in Property Imported From Related Persons | 09/08/2000 |
| 201043028 | 1059A.02-00 | Upwards Adjustments to Customs Value | 10/29/2010 |
| 200036015 | 1059A.05-00 | Finality of Customs Values | 09/08/2000 |
| 199909062 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 03/05/1999 |
| 199921036 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 05/28/1999 |
| 199952028 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 12/31/1999 |
| 200046012 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 11/17/2000 |
| 200108010 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 02/23/2001 |
| 200117038 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 04/27/2001 |
| 200131011 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 08/03/2001 |
| 200206053 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 02/08/2002 |
| 200210024 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 03/08/2002 |
| 200222019 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 05/31/2002 |
| 200235043 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 08/30/2002 |
| 200301032 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 01/03/2003 |
| 200302032 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 01/10/2003 |
| 200329014 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 07/18/2003 |
| 200339001 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 09/26/2003 |
| 200452013 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 12/24/2004 |
| 200520014 | 106.00-00 | Contribution by Employer to Accident and Health Plans | 05/20/2005 |
| 200521005 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 05/27/2005 |
| 200535015 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 09/02/2005 |
| 200602006 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 01/13/2006 |
| 200606007 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 02/10/2006 |
| 200626027 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 06/30/2006 |
| 200703015 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 01/19/2007 |
| 200704005 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 01/26/2007 |
| 200708006 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 02/23/2007 |
| 200709007 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 03/02/2007 |
| 200727002 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 07/06/2007 |
| 200731023 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 08/03/2007 |
| 200736020 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 09/07/2007 |
| 200802003 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 01/11/2008 |
| 200805006 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 02/01/2008 |
| 200815021 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 04/11/2008 |
| 200815022 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 04/11/2008 |
| 200819005 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 05/09/2008 |
| 200819007 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 05/09/2008 |
| 200830022 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 07/25/2008 |
| 200837002 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 09/12/2008 |
| 200841013 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 10/10/2008 |
| 200846011 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 11/14/2008 |
| 200851097 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 12/19/2008 |
| 200914009 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 04/03/2009 |
| 200914010 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 04/03/2009 |
| 200914011 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 04/03/2009 |
| 200915015 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 04/10/2009 |
| 200915016 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 04/10/2009 |
| 200915017 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 04/10/2009 |
| 200918019 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 05/01/2009 |
| 200918020 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 05/01/2009 |
| 200922012 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 05/29/2009 |
| 200935003 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 08/28/2009 |
| 200937023 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 09/11/2009 |
| 200938009 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 09/18/2009 |
| 200942021 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 10/16/2009 |
| 200946010 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 11/13/2009 |
| 200951026 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 12/18/2009 |
| 200951027 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 12/18/2009 |
| 200951028 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 12/18/2009 |
| 201003007 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 01/22/2010 |
| 201010020 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 03/12/2010 |
| 201013026 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 04/02/2010 |
| 201024047 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 06/18/2010 |
| 201030016 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 07/30/2010 |
| 201034012 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 08/27/2010 |
| 201245010 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 11/14/2012 |
| 200549008 | 106.01-00 | Contributions by Employees | 12/09/2005 |
| 200731021 | 106.01-00 | Contributions by Employees | 08/03/2007 |
| 201002023 | 106.01-00 | Contributions by Employees | 01/15/2010 |
| 201014045 | 106.01-00 | Contributions by Employees | 04/09/2010 |
| 199944006 | 1060.00-00 | Special Allocation Rules for Certain Asset Acquisitions | 11/05/1999 |
| 199952074 | 1060.00-00 | Special Allocation Rules for Certain Asset Acquisitions | 12/31/1999 |
| 200004040 | 1060.00-00 | Special Allocation Rules for Certain Asset Acquisitions | 01/28/2000 |
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