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
|
|---|---|---|---|
| 199908016 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 02/26/1999 |
| 199908016 | 264.00-00 | Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) | 02/26/1999 |
| 199908016 | 7702.00-00 | Life Insurance Contract Defined | 02/26/1999 |
| 199908016 | 7702.20-00 | Correction of Errors | 02/26/1999 |
| 199908016 | 7702A.00-00 | Modified Endowment Contracts | 02/26/1999 |
| 199908017 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/26/1999 |
| 199908017 | 2652.01-02 | Special Election for QTIP | 02/26/1999 |
| 199908017 | 2654.00-00 | Special Rules | 02/26/1999 |
| 199908018 | 104.00-00 | Compensation for Injuries and Sickness (Excluded v. Not Excluded) | 02/26/1999 |
| 199908019 | 2601.04-01 | Wills or Revocable Trusts Executed Before October 22, 1986 | 02/26/1999 |
| 199908020 | 2601.04-01 | Wills or Revocable Trusts Executed Before October 22, 1986 | 02/26/1999 |
| 199908021 | 166.00-00 | Bad Debts | 02/26/1999 |
| 199908021 | 585.00-00 | Reserves for Losses on Loans of Banks | 02/26/1999 |
| 199908021 | 9100.10-01 | Accounting Methods | 02/26/1999 |
| 199908022 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 02/26/1999 |
| 199908022 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 02/26/1999 |
| 199908022 | 2702.01-00 | Valuation of Retained Interests | 02/26/1999 |
| 199908022 | 2601.00-00 | Tax On Generation Skipping Transfers | 02/26/1999 |
| 199908023 | 856.04-00 | Rents From Real Property | 02/26/1999 |
| 199908024 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/26/1999 |
| 199908024 | 2652.01-00 | Transferor Defined | 02/26/1999 |
| 199908024 | 2632.03-00 | Allocation of Unused GST Exemption | 02/26/1999 |
| 199908025 | 1362.00-00 | Election by Small Business Corporation | 02/26/1999 |
| 199908026 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 02/26/1999 |
| 199908027 | 9100.22-00 | Other | 02/26/1999 |
| 199908027 | 877.00-00 | Expatriation to Avoid Tax | 02/26/1999 |
| 199908028 | 877.00-00 | Expatriation to Avoid Tax | 02/26/1999 |
| 199908028 | 9100.22-00 | Other | 02/26/1999 |
| 199908029 | 9100.22-00 | Other | 02/26/1999 |
| 199908029 | 877.00-00 | Expatriation to Avoid Tax | 02/26/1999 |
| 199908030 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/26/1999 |
| 199908031 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/26/1999 |
| 199908031 | 2652.01-02 | Special Election for QTIP | 02/26/1999 |
| 199908032 | 2702.02-02 | Personal Residence in Trust | 02/26/1999 |
| 199908033 | 2511.00-00 | Transfers in General (Gift v. Not a Gift) | 02/26/1999 |
| 199908034 | 1362.00-00 | Election by Small Business Corporation | 02/26/1999 |
| 199908035 | 1362.00-00 | Election by Small Business Corporation | 02/26/1999 |
| 199908036 | 368.04-00 | Assets for Control of Transferee (Type "D") | 02/26/1999 |
| 199908036 | 355.03-01 | Five-Year Requirement | 02/26/1999 |
| 199908037 | 42.10-00 | Recapture of Credit | 02/26/1999 |
| 199908037 | 42.04-00 | Eligible Basis | 02/26/1999 |
| 199908038 | 501.12-02 | Mutual or Cooperative Telephone Companies | 02/26/1999 |
| 199908038 | 513.03-00 | Cooperatives | 02/26/1999 |
| 199908039 | 170.05-00 | Corporations on Accrual Basis | 02/26/1999 |
| 199908039 | 267.00-00 | Losses, Expenses, and Interest With Respect to Transactions Between Related Parties | 02/26/1999 |
| 199908039 | 1366.00-00 | Pass-Thru of Items to Shareholders | 02/26/1999 |
| 199908040 | 453.06-01 | Dealer in Personalty | 02/26/1999 |
| 199908041 | 117.05-00 | Limitation | 02/26/1999 |
| 199908042 | 4982.00-00 | Excise Tax on Undistributed Income of Regulated Investment Companies | 02/26/1999 |
| 199908043 | 708.03-00 | Division | 02/26/1999 |
| 199908044 | 1248.03-00 | Limitation of Tax Applicable to Individuals | 02/26/1999 |
| 199908044 | 1366.00-00 | Pass-Thru of Items to Shareholders | 02/26/1999 |
| 199908045 | 1248.03-00 | Limitation of Tax Applicable to Individuals | 02/26/1999 |
| 199908045 | 1366.00-00 | Pass-Thru of Items to Shareholders | 02/26/1999 |
| 199908046 | 1362.04-00 | Inadvertent Terminations | 02/26/1999 |
| 199908047 | 1362.00-00 | Election by Small Business Corporation | 02/26/1999 |
| 199908048 | 1362.00-00 | Election by Small Business Corporation | 02/26/1999 |
| 199908049 | 1362.00-00 | Election by Small Business Corporation | 02/26/1999 |
| 199908050 | 1362.00-00 | Election by Small Business Corporation | 02/26/1999 |
| 199908051 | 1362.00-00 | Election by Small Business Corporation | 02/26/1999 |
| 199908052 | 507.05-00 | Liability of Transferee Organizations | 02/26/1999 |
| 199908052 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 02/26/1999 |
| 199908052 | 4942.03-05 | Qualifying Distribution | 02/26/1999 |
| 199908052 | 4945.04-06 | Expenditure Responsibility | 02/26/1999 |
| 199908052 | 4940.00-00 | Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 02/26/1999 |
| 199908053 | 4940.00-00 | Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 02/26/1999 |
| 199908053 | 507.05-00 | Liability of Transferee Organizations | 02/26/1999 |
| 199908053 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 02/26/1999 |
| 199908053 | 4942.03-05 | Qualifying Distribution | 02/26/1999 |
| 199908053 | 4945.04-06 | Expenditure Responsibility | 02/26/1999 |
| 199908054 | 4976.01-00 | Disqualified Benefits | 02/26/1999 |
| 199908055 | 507.00-00 | Termination of Private Foundation Status | 02/26/1999 |
| 199908055 | 4940.00-00 | Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 02/26/1999 |
| 199908055 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 02/26/1999 |
| 199908055 | 4942.00-00 | Taxes on Failure to Distribute Income | 02/26/1999 |
| 199908055 | 4943.00-00 | Excise Taxes on Excess Business Holdings | 02/26/1999 |
| 199908055 | 4944.00-00 | Excise Tax on "Jeopardizing" Investments | 02/26/1999 |
| 199908055 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 02/26/1999 |
| 199908056 | 4940.00-00 | Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 02/26/1999 |
| 199908056 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 02/26/1999 |
| 199908056 | 4942.00-00 | Taxes on Failure to Distribute Income | 02/26/1999 |
| 199908056 | 4943.00-00 | Excise Taxes on Excess Business Holdings | 02/26/1999 |
| 199908056 | 4944.00-00 | Excise Tax on "Jeopardizing" Investments | 02/26/1999 |
| 199908056 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 02/26/1999 |
| 199908056 | 507.00-00 | Termination of Private Foundation Status | 02/26/1999 |
| 199908057 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/26/1999 |
| 199908058 | 9999.98-00 | Not Able to Identify Under Present List | 02/26/1999 |
| 199908059 | 404.16-00 | Dividend Paid Deduction for ESOPs | 02/26/1999 |
| 199908060 | 401.10-02 | Definition of Assignment and Alienation | 02/26/1999 |
| 199908060 | 402.01-01 | Capital Gain Treatment of Certain Distributions | 02/26/1999 |
| 199908060 | 402.09-00 | Tax on Lump Sum Distributions | 02/26/1999 |
| 199908060 | 643.02-00 | Income Defined | 02/26/1999 |
| 199908060 | 661.00-00 | Deduction for Estates and Trusts Accumulating Income or Distributing Corpus | 02/26/1999 |
| 199908060 | 662.00-00 | Inclusion of Amounts in Gross Income of Beneficiaries of Estates and TrustsAccumulating Income or Distributing Corpus | 02/26/1999 |
| 199908060 | 2512.01-00 | Valuation of Property in General | 02/26/1999 |
| 199908060 | 2501.01-00 | Gift v. Not a Gift | 02/26/1999 |
| 199908060 | 401.06-00 | Required Distributions | 02/26/1999 |
| 199908061 | 402.01-02 | What Constitutes Separation From Service | 02/26/1999 |
| 199908062 | 9999.98-00 | Not Able to Identify Under Present List | 02/26/1999 |
| 199908063 | 408.03-00 | Rollover Contributions | 02/26/1999 |
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