IRS Written Determinations
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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
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UILC
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Subject
|
Released
|
|---|---|---|---|
| 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 | 72.00-00, Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 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 | 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 |
| 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 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/23/1999 |
| 199916026 | 2652.01-02 | Special Election for QTIP | 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 | 336.00-00 | Gain or Loss Recognized on Property Distributed in Complete Liquidation | 04/23/1999 |
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