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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Number Not sorted Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Sorted Ascending Help on Released
199913037 471.04-00 Lower of Cost or Market 04/02/1999
199913037 263A.01-01 Production Activities 04/02/1999
199913038 1362.00-00 Election by Small Business Corporation 04/02/1999
199913039 1362.00-00 Election by Small Business Corporation 04/02/1999
199913040 4941.04-00 Definition of Self-Dealing 04/02/1999
199913041 115.00-00 Income of States, Municipalities, etc. 04/02/1999
199913042 4945.04-04 Grants to Individuals 04/02/1999
199913043 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 04/02/1999
199913043 4941.04-00 Definition of Self-Dealing 04/02/1999
199913043 507.00-00 Termination of Private Foundation Status 04/02/1999
199913043 4942.03-05 Qualifying Distribution 04/02/1999
199913043 4944.00-00 Excise Tax on "Jeopardizing" Investments 04/02/1999
199913043 4945.04-06 Expenditure Responsibility 04/02/1999
199913044 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/02/1999
199913044 509.02-00 Exceptions to Private Foundation Status 04/02/1999
199913044 509.02-01 Publicly Supported Organizations 04/02/1999
199913044 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 04/02/1999
199913044 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 04/02/1999
199913045 509.02-00 Exceptions to Private Foundation Status 04/02/1999
199913045 509.02-01 Publicly Supported Organizations 04/02/1999
199913045 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 04/02/1999
199913045 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 04/02/1999
199913045 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/02/1999
199913046 509.02-00 Exceptions to Private Foundation Status 04/02/1999
199913046 509.02-01 Publicly Supported Organizations 04/02/1999
199913046 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 04/02/1999
199913046 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/02/1999
199913046 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 04/02/1999
199913047 401.04-03 Discrimination in Availability of Form of Benefit 04/02/1999
199913047 402.02-01 Exempt Prior to Distribution 04/02/1999
199913047 162.05-03 Compromise Settlement of Claims 04/02/1999
199913047 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.) 04/02/1999
199913047 415.02-01 Annual Addition 04/02/1999
199913047 4972.00-00 Tax on Excess Contributions for Self-Employed Individuals (Repealed TEFRA -1984) 04/02/1999
199913048 408.02-01 Benefit Distributions 04/02/1999
199913048 408.03-00 Rollover Contributions 04/02/1999
199913049 4945.00-00 Excise Taxes on Taxable Expenditures 04/02/1999
199913050 414.09-00 Certain Employee Contributions 04/02/1999
199913051 509.02-01 Publicly Supported Organizations 04/02/1999
199913051 509.02-02 Supporting Organizations 04/02/1999
199913051 511.01-00 Organizations Subject to Tax 04/02/1999
199913051 513.00-00 Unrelated v. Not Unrelated Trade or Business 04/02/1999
199913051 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 04/02/1999
199914001 9214.04-00 Computer Leasing 04/09/1999
199914001 9999.97-00 Substance v. Form Issues Not Contained in Present List 04/09/1999
199914001 162.01-00 Trade or Business v. Not a Trade or Business 04/09/1999
199914002 382.08-00 Built-in Gains and Losses and Section 338 Gains 04/09/1999
199914003 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 04/09/1999
199914004 1362.00-00 Election by Small Business Corporation 04/09/1999
199914005 1362.00-00 Election by Small Business Corporation 04/09/1999

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