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
199915011 61.00-00 Gross Income v. Not Gross Income 04/16/1999
199915011 446.04-00 Change of Methods (Permissible v. Not Permissible) 04/16/1999
199915011 471.03-02 Discounts 04/16/1999
199915012 1221.00-00 Capital Asset v. Not a Capital Asset 04/16/1999
199915012 1221.12-02 Business Hedges 04/16/1999
199915013 368.00-00 Definitions Relating to Corporate Reorganizations 04/16/1999
199915014 9114.03-09 Denmark 04/16/1999
199915015 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 04/16/1999
199915016 1362.00-00 Election by Small Business Corporation 04/16/1999
199915017 9100.00-00 Extension of Time for Making Certain Elections 04/16/1999
199915018 355.01-00 Spin-Off 04/16/1999
199915019 1362.00-00 Election by Small Business Corporation 04/16/1999
199915020 1362.00-00 Election by Small Business Corporation 04/16/1999
199915021 4999.00-00 Golden Parachute Payments 04/16/1999
199915021 280G.01-00 Definitions 04/16/1999
199915022 42.14-00 Secretary's Authority to Provide Regulations 04/16/1999
199915023 42.14-00 Secretary's Authority to Provide Regulations 04/16/1999
199915024 42.14-00 Secretary's Authority to Provide Regulations 04/16/1999
199915025 803.00-00 Life Insurance Gross Income 04/16/1999
199915025 801.00-00 Tax Imposed 04/16/1999
199915026 355.01-00 Spin-Off 04/16/1999
199915026 368.04-00 Assets for Control of Transferee (Type "D") 04/16/1999
199915027 368.00-00 Definitions Relating to Corporate Reorganizations 04/16/1999
199915027 355.01-00 Spin-Off 04/16/1999
199915027 367.10-04 Distribution of Stock Described in Section 355 04/16/1999
199915027 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 04/16/1999
199915028 355.01-00 Spin-Off 04/16/1999
199915029 1362.00-00 Election by Small Business Corporation 04/16/1999
199915030 351.00-00 Transfer to Corporation Controlled by Transferor 04/16/1999
199915030 368.05-00 Recapitalization (Type "E") 04/16/1999
199915030 351.02-00 Series of Transactions 04/16/1999
199915030 304.02-01 Section 304 v. Section 351 04/16/1999
199915030 351.12-00 Section 351 v. Section 304 (See Also 0304.01-01) 04/16/1999
199915031 1374.00-00 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) 04/16/1999
199915031 368.00-00 Definitions Relating to Corporate Reorganizations 04/16/1999
199915031 355.01-01 Split-Off 04/16/1999
199915032 1362.00-00 Election by Small Business Corporation 04/16/1999
199915033 1362.00-00 Election by Small Business Corporation 04/16/1999
199915034 1362.00-00 Election by Small Business Corporation 04/16/1999
199915035 368.03-00 Stock for Property (Type "C") 04/16/1999
199915036 162.36-00 Million Dollar Cap - Executive Employee Compensation 04/16/1999
199915037 170.01-00 Time of Making Contribution 04/16/1999
199915038 2601.00-00 Tax On Generation Skipping Transfers 04/16/1999
199915038 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/16/1999
199915038 2511.00-00 Transfers in General (Gift v. Not a Gift) 04/16/1999
199915039 9100.09-00 Section 442; Accounting Periods 04/16/1999
199915040 721.00-00 Nonrecognition of Gain or Loss on Contributions 04/16/1999
199915041 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 04/16/1999
199915041 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 04/16/1999
199915042 9100.09-00 Section 442; Accounting Periods 04/16/1999

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