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 Sorted Ascending Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
199915043 1276.02-00 Accrued Market Discount 04/16/1999
199915043 446.27-00 Market Discount 04/16/1999
199915043 1278.02-00 Election to Include Market Discount Currently 04/16/1999
199915044 42.14-00 Secretary's Authority to Provide Regulations 04/16/1999
199915045 170.00-00 Charitable, Etc. Contributions and Gifts 04/16/1999
199915045 664.03-03 Unitrust With Income Exception 04/16/1999
199915045 677.03-00 Life Insurance 04/16/1999
199915045 2033.00-00 Property in Which Decedent Had an Interest 04/16/1999
199915046 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 04/16/1999
199915046 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 04/16/1999
199915047 1362.00-00 Election by Small Business Corporation 04/16/1999
199915048 877.01-00 Principal Purpose--the Avoidance of Tax 04/16/1999
199915049 6050I.01-00 Compliance 04/16/1999
199915050 165.00-00 Deductions For Losses 04/16/1999
199915050 6041.03-00 Fixed or Determinable Gains, Profits, or Income 04/16/1999
199915050 1033.02-00 Definition of Involuntary Conversion Events 04/16/1999
199915051 1362.00-00 Election by Small Business Corporation 04/16/1999
199915052 2519.00-00 Disposition of Certain Life Estates 04/16/1999
199915053 170.11-05 Qualified Appreciated Stock 04/16/1999
199915054 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 04/16/1999
199915054 3401.00-00 Definitions 04/16/1999
199915054 3121.00-00 Definitions 04/16/1999
199915054 3306.00-00 Definitions 04/16/1999
199915055 9100.00-00 Extension of Time for Making Certain Elections 04/16/1999
199915056 9999.98-00 Not Able to Identify Under Present List 04/16/1999
199915057 414.07-00 Governmental Plan 04/16/1999
199915058 2055.12-07 Guaranteed Annuity Lead Interest 04/16/1999
199915058 2055.12-10 Reformations of Nonqualifying Interests 04/16/1999
199915059 419A.00-00 Qualified Asset Account; Limitations on Additions to Account (See Also 419.00-00|et. seq.) 04/16/1999
199915060 4945.00-00 Excise Taxes on Taxable Expenditures 04/16/1999
199915061 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/16/1999
199915061 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 04/16/1999
199915061 513.00-00 Unrelated v. Not Unrelated Trade or Business 04/16/1999
199915062 414.09-00 Certain Employee Contributions 04/16/1999
199915063 401.06-00 Required Distributions 04/16/1999
199915063 408.00-00 Individual Retirement Accounts 04/16/1999
199915064 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.) 04/16/1999
199916001 9999.98-00 Not Able to Identify Under Present List 04/23/1999
199916002 9999.98-00 Not Able to Identify Under Present List 04/23/1999
199916003 6402.05-00 Who May File a Claim 04/23/1999
199916004 894.13-00 Exchange of Information 04/23/1999
199916005 461.08-01 Accrual Basis 04/23/1999
199916005 163.10-03 Computation of Debt-Equity Ratio 04/23/1999
199916006 7872.05-07 Indirect Loans 04/23/1999
199916006 7872.05-03 Corporation-Shareholders Loans 04/23/1999
199916007 1502.20-00 Loss Disallowance Rule 04/23/1999
199916008 1502.13-00 Intercompany Transactions 04/23/1999
199916009 3121.15-00 Application of Hospital Insurance Tax to Federal, State, and Local Government 04/23/1999
199916010 3121.18-00 Applicable Contribution Base 04/23/1999
199916010 3306.00-00 Definitions 04/23/1999
199916010 3306.01-00 Employers 04/23/1999
199916010 3121.00-00 Definitions 04/23/1999
199916011 62.02-00 Trade and Business Deductions of Employees 04/23/1999
199916011 62.02-02 Reimbursements 04/23/1999
199916011 62.00-00 Adjusted Gross Income Defined 04/23/1999
199916012 6201.01-00 Administrative Procedures 04/23/1999
199916013 6231.00-00 Definitions and Special Rules 04/23/1999
199916014 355.01-00 Spin-Off 04/23/1999
199916014 368.06-00 Change in Identity, etc. (Type "F") 04/23/1999
199916015 9100.00-00 Extension of Time for Making Certain Elections 04/23/1999
199916016 1362.04-00 Inadvertent Terminations 04/23/1999
199916017 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 04/23/1999
199916017 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 04/23/1999
199916018 1362.00-00 Election by Small Business Corporation 04/23/1999
199916019 9100.00-00 Extension of Time for Making Certain Elections 04/23/1999
199916020 42.14-00 Secretary's Authority to Provide Regulations 04/23/1999
199916021 1362.00-00 Election by Small Business Corporation 04/23/1999
199916022 1362.00-00 Election by Small Business Corporation 04/23/1999
199916023 101.00-00 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 04/23/1999
199916023 264.00-00 Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) 04/23/1999
199916023 403.00-00 Taxation of Employee Annuities (Taxable v. Not Taxable) 04/23/1999
199916023 368.00-00 Definitions Relating to Corporate Reorganizations 04/23/1999
199916023 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 04/23/1999
199916023 7702.00-00 Life Insurance Contract Defined 04/23/1999
199916023 7702A.00-00 Modified Endowment Contracts 04/23/1999
199916023 72.00-00, Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 04/23/1999
199916024 1362.00-00 Election by Small Business Corporation 04/23/1999
199916025 2036.01-00 Retention of Possession or Enjoyment of Right to Income From Property 04/23/1999
199916025 2036.08-02 Retention of Right in Property for Life 04/23/1999
199916025 2036.23-00 Amount Included 04/23/1999
199916025 2056.07-03 Qualifying Interest 04/23/1999
199916025 2207A.02-00 Recovery With Respect to Gift Tax 04/23/1999
199916025 2511.01-00 Donative Intent 04/23/1999
199916025 2512.00-00 Valuation of Gifts 04/23/1999
199916025 2519.00-00 Disposition of Certain Life Estates 04/23/1999
199916025 6324.01-00 Estate Tax Liens 04/23/1999
199916025 6324.02-00 Gift Tax Liens 04/23/1999
199916025 6901.02-00 Liability 04/23/1999
199916025 6902.01-00 Burden of Proof 04/23/1999
199916025 704.00-00 Partner's Distributive Share 04/23/1999
199916026 2652.01-02 Special Election for QTIP 04/23/1999
199916026 9100.00-00 Extension of Time for Making Certain Elections 04/23/1999
199916027 1362.00-00 Election by Small Business Corporation 04/23/1999
199916028 368.00-00 Definitions Relating to Corporate Reorganizations 04/23/1999
199916028 368.13-00 Transactions Involving Two or More Investment Companies 04/23/1999
199916029 1362.01-03 Late Elections 04/23/1999
199916030 2702.02-02 Personal Residence in Trust 04/23/1999
199916031 9100.09-00 Section 442; Accounting Periods 04/23/1999
199916032 1362.01-02 Election After Termination 04/23/1999
199916033 337.00-00 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) 04/23/1999
199916033 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 04/23/1999
199916034 1362.00-00 Election by Small Business Corporation 04/23/1999
199916035 642.03-03 Paid or Permanently Set Aside 04/23/1999
199916036 1362.00-00 Election by Small Business Corporation 04/23/1999
199916037 457.01-00 Year of Inclusion in Gross Income 04/23/1999
199916037 457.05-00 Eligible Deferred Compensation Plan Defined 04/23/1999
199916037 457.10-00 Ineligible Plans 04/23/1999
199916037 677.00-00 Income for Benefit of Grantor 04/23/1999
199916037 83.13-00 Rabbi Trusts 04/23/1999
199916038 877.01-00 Principal Purpose--the Avoidance of Tax 04/23/1999
199916039 444.03-00 Procedural Requirements for Making Election 04/23/1999
199916039 9100.09-00 Section 442; Accounting Periods 04/23/1999
199916040 167.19-01 Placed in Service Date for Power Plants 04/23/1999
199916041 32.02-00 Earned Income 04/23/1999
199916042 50.00.00-00 LEVY 04/23/1999
199916043 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/23/1999
199916043 1012.00-00 Basis of Property--Costs 04/23/1999
199916044 414.09-00 Certain Employee Contributions 04/23/1999
199916045 115.00-00 Income of States, Municipalities, etc. 04/23/1999
199916046 1362.04-00 Inadvertent Terminations 04/23/1999
199916047 1362.04-00 Inadvertent Terminations 04/23/1999
199916048 1362.00-00 Election by Small Business Corporation 04/23/1999
199916049 29.01-00 Allowance of Credit 04/23/1999
199916050 115.00-00 Income of States, Municipalities, etc. 04/23/1999
199916051 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 04/23/1999
199916051 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 04/23/1999
199916052 1362.00-00 Election by Small Business Corporation 04/23/1999
199916053 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 04/23/1999
199916053 513.00-00 Unrelated v. Not Unrelated Trade or Business 04/23/1999
199916054 4976.00-00 Taxes with Respect to Funded Welfare Benefit Plans 04/23/1999
199916055 409.01-00 Tax Credit Employee Stock Ownership Plan Defined 04/23/1999
199916056 414.09-00 Certain Employee Contributions 04/23/1999
199916057 4945.00-00 Excise Taxes on Taxable Expenditures 04/23/1999
199917001 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 04/30/1999
199917001 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 04/30/1999
199917002 6611.00-00 Interest on Overpayments (Interest v. No Interest) 04/30/1999
199917004 61.03.00-00 PAYMENT: Installment payments 04/30/1999
199917005 1402.01-01 Rentals from Real Estate 04/30/1999
199917006 1402.01-01 Rentals from Real Estate 04/30/1999
199917007 832.10-00 Special Rules for Premiums Earned 04/30/1999
199917008 1402.01-01 Rentals from Real Estate 04/30/1999
199917009 951.00-00 Amounts Included in Gross Income of U.S. Shareholders (Included v. Not Included) 04/30/1999
199917009 952.00-00 Subpart F Income Defined 04/30/1999
199917009 954.00-00 Foreign Base Company Income 04/30/1999
199917009 3121.08-00 Agreements Between Domestic Corporations and Foreign Subsidiaries 04/30/1999
199917009 3121.10-00 Not Employees Under Section 530 of 1978 Revenue Act 04/30/1999
199917009 3401.04-00 Employer-Employee Relationship 04/30/1999
199917009 3401.06-00 Not Employees Under Section 530 of 1978 Revenue Act 04/30/1999
199917009 482.00-00 Allocation of Income and Deductions Among Taxpayers 04/30/1999
199917010 3121.10-00 Not Employees Under Section 530 of 1978 Revenue Act 04/30/1999
199917010 3401.04-00 Employer-Employee Relationship 04/30/1999
199917010 3401.06-00 Not Employees Under Section 530 of 1978 Revenue Act 04/30/1999
199917010 951.00-00 Amounts Included in Gross Income of U.S. Shareholders (Included v. Not Included) 04/30/1999
199917010 952.00-00 Subpart F Income Defined 04/30/1999
199917010 954.00-00 Foreign Base Company Income 04/30/1999
199917010 3121.08-00 Agreements Between Domestic Corporations and Foreign Subsidiaries 04/30/1999
199917010 482.00-00 Allocation of Income and Deductions Among Taxpayers 04/30/1999
199917011 9999.98-00 Not Able to Identify Under Present List 04/30/1999
199917012 165.05-00 Capital Losses 04/30/1999
199917013 1362.04-00 Inadvertent Terminations 04/30/1999
199917014 1362.00-00 Election by Small Business Corporation 04/30/1999
199917015 1502.77-00 Common Parent Agent for Subsidiaries 04/30/1999
199917016 1502.77-00 Common Parent Agent for Subsidiaries 04/30/1999
199917017 1362.02-03 Passive Investment Income 04/30/1999
199917018 1362.00-00 Election by Small Business Corporation 04/30/1999
199917019 1362.02-03 Passive Investment Income 04/30/1999
199917020 9999.98-00 Not Able to Identify Under Present List 04/30/1999
199917021 1361.00-00 Definitions 04/30/1999
199917021 9100.00-00 Extension of Time for Making Certain Elections 04/30/1999
199917022 2601.00-00 Tax On Generation Skipping Transfers 04/30/1999
199917023 42.14-01 Correction of Administrative Errors and Omissions 04/30/1999
199917024 162.04-13 Insurance, Property and Casualty ISP - Captive Insurance and/or Reinsurance Companies 04/30/1999
199917025 1014.01-00 Basis Equal to FMV At Time of Decedent's Death 04/30/1999
199917026 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 04/30/1999
199917027 9100.09-00 Section 442; Accounting Periods 04/30/1999
199917028 931.00-00 Income From Sources Within Guam, American Samoa or the Northern Mariana Islands 04/30/1999
199917029 1362.02-03 Passive Investment Income 04/30/1999
199917030 1362.00-00 Election by Small Business Corporation 04/30/1999
199917031 877.01-00 Principal Purpose--the Avoidance of Tax 04/30/1999
199917032 1362.01-03 Late Elections 04/30/1999
199917033 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 04/30/1999
199917033 338.01-02 Time in which Election must be made 04/30/1999
199917034 302.04-00 Redemption from Noncorporate Shareholder in Partial Liquidation 04/30/1999
199917034 1502.13-00 Intercompany Transactions 04/30/1999
199917034 1502.20-00 Loss Disallowance Rule 04/30/1999
199917035 877.01-00 Principal Purpose--the Avoidance of Tax 04/30/1999
199917036 25A.00-00 Hope and Lifetime Learning Credits 04/30/1999
199917037 877.01-00 Principal Purpose--the Avoidance of Tax 04/30/1999
199917038 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 04/30/1999
199917039 856.04-00 Rents From Real Property 04/30/1999
199917040 877.01-00 Principal Purpose--the Avoidance of Tax 04/30/1999
199917041 877.00-00 Expatriation to Avoid Tax 04/30/1999
199917042 877.01-00 Principal Purpose--the Avoidance of Tax 04/30/1999
199917043 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 04/30/1999
199917043 338.01-02 Time in which Election must be made 04/30/1999
199917044 877.01-00 Principal Purpose--the Avoidance of Tax 04/30/1999
199917045 2056A.00-00 Qualified Domestic Trusts (Deductible v. Not Deductible) 04/30/1999
199917046 42.08-04 Buildings Financed with Tax-Exempt Bonds 04/30/1999
199917046 42.04-06 Increase in Credit for Buildings in High Cost Areas 04/30/1999
199917047 877.01-00 Principal Purpose--the Avoidance of Tax 04/30/1999

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