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
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UILC
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Subject
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Released
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|---|---|---|---|
| 1307 | |||
| 1308.zip | |||
| 1309.zip | |||
| 199901001 | 7805.01-01 | Prospective Application of Rulings | 01/08/1999 |
| 199901001 | 61.32-00 | Indians | 01/08/1999 |
| 199901002 | 511.00-00 | Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 01/08/1999 |
| 199901002 | 512.06-00 | Fund-Raising Activities (See Also 0501.26-06) | 01/08/1999 |
| 199901003 | 1032.00-00 | Exchange of Stock for Property (Recognition v. Nonrecognition) | 01/08/1999 |
| 199901004 | 195.00-00 | Start Up Expenditures | 01/08/1999 |
| 199901004 | 195.04-01 | Start-up Expenditures | 01/08/1999 |
| 199901005 | 264.00-00 | Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) | 01/08/1999 |
| 199901005 | 163.00-00 | Interest | 01/08/1999 |
| 199901006 | 402.02-00 | Non-Exempt Trust | 01/08/1999 |
| 199901006 | 404.10-00 | Deferred Compensation | 01/08/1999 |
| 199901006 | 451.14-00 | Constructive Receipt | 01/08/1999 |
| 199901006 | 671.03-00 | Allocation of Income and Deductions | 01/08/1999 |
| 199901006 | 677.00-00 | Income for Benefit of Grantor | 01/08/1999 |
| 199901006 | 83.13-00 | Rabbi Trusts | 01/08/1999 |
| 199901007 | 402.02-00 | Non-Exempt Trust | 01/08/1999 |
| 199901007 | 404.00-00 | Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) | 01/08/1999 |
| 199901007 | 451.14-00 | Constructive Receipt | 01/08/1999 |
| 199901007 | 671.02-00 | Persons Treated as Grantors | 01/08/1999 |
| 199901007 | 677.00-00 | Income for Benefit of Grantor | 01/08/1999 |
| 199901007 | 83.01-00 | When Includible in Gross Income | 01/08/1999 |
| 199901008 | 483.00-00 | Interest on Certain Deferred Payments | 01/08/1999 |
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