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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199914043 7871.00-00 Indian Tribal Governments Treated As States For Certain Purposes 04/09/1999
199914044 3121.04-00 Employees 04/09/1999
199914044 3306.05-00 Employees 04/09/1999
199914044 3401.04-00 Employer-Employee Relationship 04/09/1999
199914045 149.02-00 Federally Guaranteed Bond Not Exempt 04/09/1999
199914045 141.01-00 Private Business Tests 04/09/1999
199914046 402.08-00 Rollover Contributions 04/09/1999
199914047 414.08-00 Church Plan 04/09/1999
199914048 507.01-01 Special Rules 04/09/1999
199914048 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 04/09/1999
199914048 4941.00-00 Excise Taxes on Acts of Self-Dealing 04/09/1999
199914048 4942.00-00 Taxes on Failure to Distribute Income 04/09/1999
199914048 4945.00-00 Excise Taxes on Taxable Expenditures 04/09/1999
199914048 4945.04-06 Expenditure Responsibility 04/09/1999
199914048 507.00-00 Termination of Private Foundation Status 04/09/1999
199914049 4942.03-05 Qualifying Distribution 04/09/1999
199914049 507.02-00 Termination Under Section 507(a)(2)(A) 04/09/1999
199914050 4945.00-00 Excise Taxes on Taxable Expenditures 04/09/1999
199914051 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 04/09/1999
199914051 513.00-00 Unrelated v. Not Unrelated Trade or Business 04/09/1999
199914051 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 04/09/1999
199914052 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 04/09/1999
199914052 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 04/09/1999
199914052 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 04/09/1999
199914053 513.00-00 Unrelated v. Not Unrelated Trade or Business 04/09/1999
199914054 414.09-00 Certain Employee Contributions 04/09/1999
199914055 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 04/09/1999
199914055 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 04/09/1999
199914055 401.29-02 Special Distribution Requirements 04/09/1999
199914055 3405.00-00 Special Rules for Pensions, Annuities, and Certain Other Deferred Income 04/09/1999
199914055 6047.04-00 Reports by Employers, Plan Administrators, Etc. 04/09/1999
199914056 4945.00-00 Excise Taxes on Taxable Expenditures 04/09/1999
199914057 412.06-00 Minimum Funding Waiver 04/09/1999
199914058 412.06-00 Minimum Funding Waiver 04/09/1999
199915001 2056.04-00 Valuation of Interest Passing to Surviving Spouse 04/16/1999
199915002 6901.02-00 Liability 04/16/1999
199915003 1234.03-00 Sale v. Option 04/16/1999
199915003 167.14-20 Going Concern Value 04/16/1999
199915003 446.00-00 General Rule for Methods of Accounting (Permissible v. Not Permissible) 04/16/1999
199915003 167.14-03 Good Will 04/16/1999
199915004 162.04-02 Insurance 04/16/1999
199915005 368.00-00 Definitions Relating to Corporate Reorganizations 04/16/1999
199915005 108.00-00 Income From Discharge of Indebtedness 04/16/1999
199915006 931.00-00 Income From Sources Within Guam, American Samoa or the Northern Mariana Islands 04/16/1999
199915006 911.06-01 Earned Income v. Not Earned Income 04/16/1999
199915007 318.03-00 Options 04/16/1999
199915007 280G.00-00 Golden Parachute Payments 04/16/1999
199915008 6013.04-00 Joint and Several Liability 04/16/1999
199915009 1012.13-00 Stock 04/16/1999
199915010 707.03-00 Guaranteed Payments 04/16/1999

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