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 | 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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