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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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 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 04/23/1999
199916017 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 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 704.00-00 Partner's Distributive Share 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 2036.01-00 Retention of Possession or Enjoyment of Right to Income From Property 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 368.13-00 Transactions Involving Two or More Investment Companies 04/23/1999
199916028 368.00-00 Definitions Relating to Corporate Reorganizations 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

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