IRS Written Determinations
Instructions: More Information:

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 https://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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101 - 200 of 62,933 files Show per page:  25 50 100 200 « Previous | 1 2 3 4 5 6 7 8 9 10 | Next » 
Number Sorted Ascending Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
199902016 501.09-01 Permissible Benefits 01/15/1999
199902017 414.09-00 Certain Employee Contributions 01/15/1999
199902018 9999.98-00 Not Able to Identify Under Present List 01/15/1999
199903001 664.03-01 Charitable Remainder Annuity Trust 01/22/1999
199903001 2055.12-10 Reformations of Nonqualifying Interests 01/22/1999
199903002 1362.00-00 Election by Small Business Corporation 01/22/1999
199903003 1362.00-00 Election by Small Business Corporation 01/22/1999
199903004 42.14-00 Secretary's Authority to Provide Regulations 01/22/1999
199903005 42.10-00 Recapture of Credit 01/22/1999
199903006 1362.00-00 Election by Small Business Corporation 01/22/1999
199903007 1362.00-00 Election by Small Business Corporation 01/22/1999
199903008 1362.00-00 Election by Small Business Corporation 01/22/1999
199903009 1362.00-00 Election by Small Business Corporation 01/22/1999
199903010 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 01/22/1999
199903011 1503.03-00 Dual Resident Corporations (Repealed in 1976) 01/22/1999
199903011 9100.22-00 Other 01/22/1999
199903012 1362.00-00 Election by Small Business Corporation 01/22/1999
199903013 351.00-00 Transfer to Corporation Controlled by Transferor 01/22/1999
199903013 751.00-00 Unrealized Receivables and Inventory Items 01/22/1999
199903014 368.04-00 Assets for Control of Transferee (Type "D") 01/22/1999
199903014 355.01-01 Split-Off 01/22/1999
199903015 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 01/22/1999
199903016 1362.00-00 Election by Small Business Corporation 01/22/1999
199903017 752.00-00 Treatment of Certain Liabilities 01/22/1999
199903017 752.07-00 Sharing Non-recourse Liabilities 01/22/1999
199903017 465.00-00 Deductions Limited to Amount at Risk 01/22/1999
199903018 1362.04-00 Inadvertent Terminations 01/22/1999
199903019 2518.00-00 Disclaimers 01/22/1999
199903019 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 01/22/1999
199903020 101.01-02 Transfer for Consideration 01/22/1999
199903021 1362.00-00 Election by Small Business Corporation 01/22/1999
199903022 1362.00-00 Election by Small Business Corporation 01/22/1999
199903023 1362.04-00 Inadvertent Terminations 01/22/1999
199903024 832.00-00 Insurance Company Taxable Income 01/22/1999
199903024 831.03-00 Whether Company Qualifies as Insurance Company 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
199903025 2511.06-01 Limited By Ascertainable Standard 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
199903027 856.04-00 Rents From Real Property 01/22/1999
199903028 4371.00-00 Foreign Insurers Policies Tax (Taxable v. Not Taxable) 01/22/1999
199903029 51.07.09-00 LIENS: Filing: State law, effect of 01/22/1999
199903029 51.07.00-00 LIENS: Filing 01/22/1999
199903030 162.26-00 Capital v. Expense 01/22/1999
199903031 2056.07-03 Qualifying Interest 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
199903033 9100.10-01 Accounting Methods 01/22/1999
199903034 115.00-00 Income of States, Municipalities, etc. 01/22/1999
199903035 174.05-02 From Amortization to Current Deduction 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
199903036 83.08-00 Deduction by Employer 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
199903038 2053.02-00 Estimated Amounts 01/22/1999
199903039 104.02-00 Workmen's Compensation 01/22/1999
199903040 2513.00-00 Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) 01/22/1999
199903040 2523.00-00 Gift to Spouse (Marital Deduction Allowed v. Not Allowed) 01/22/1999
199903040 2503.00-00 Taxable Gifts (Annual Exclusion Allowed v. Not Allowed) 01/22/1999
199903041 1362.00-00 Election by Small Business Corporation 01/22/1999
199903042 368.04-00 Assets for Control of Transferee (Type "D") 01/22/1999
199903042 355.01-01 Split-Off 01/22/1999
199903043 1362.00-00 Election by Small Business Corporation 01/22/1999
199903044 1362.00-00 Election by Small Business Corporation 01/22/1999
199903045 2035.00-00 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 01/22/1999
199903045 2501.01-00 Gift v. Not a Gift 01/22/1999
199903045 2522.02-04 Guaranteed Annuity and Unitrust Interests 01/22/1999
199903045 2601.00-00 Tax On Generation Skipping Transfers 01/22/1999
199903045 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 01/22/1999
199903046 9100.09-00 Section 442; Accounting Periods 01/22/1999
199903047 9100.09-00 Section 442; Accounting Periods 01/22/1999
199903048 367.03-00 Treatment of Transfers of Stock or Securities to Foreign Corporations 01/22/1999
199903049 1362.04-00 Inadvertent Terminations 01/22/1999
199903050 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 01/22/1999
199903051 401.06-00 Required Distributions 01/22/1999
199903052 414.07-00 Governmental Plan 01/22/1999
199904001 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 01/29/1999
199904001 2601.03-01 Irrevocable Trusts 01/29/1999
199904001 2041.08-00 Partial Release of Powers 01/29/1999
199904002 468A.04-02 Revised Schedules 01/29/1999
199904003 1362.00-00 Election by Small Business Corporation 01/29/1999
199904004 149.02-01 Exceptions 01/29/1999
199904004 149.02-00 Federally Guaranteed Bond Not Exempt 01/29/1999
199904005 1362.04-00 Inadvertent Terminations 01/29/1999
199904006 1362.00-00 Election by Small Business Corporation 01/29/1999
199904007 1362.00-00 Election by Small Business Corporation 01/29/1999
199904008 1362.01-02 Election After Termination 01/29/1999
199904009 468B.06-00 Other Funds 01/29/1999
199904009 9100.00-00 Extension of Time for Making Certain Elections 01/29/1999
199904010 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 01/29/1999
199904010 355.01-00 Spin-Off 01/29/1999
199904011 1362.00-00 Election by Small Business Corporation 01/29/1999
199904012 1001.05-00 Fair Market Value of Property 01/29/1999
199904012 367.01-00 Transfer to Foreign Corporations Subject to Section 367(a) 01/29/1999
199904013 368.04-00 Assets for Control of Transferee (Type "D") 01/29/1999
199904013 355.01-00 Spin-Off 01/29/1999

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