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
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 83.13-00 Rabbi Trusts 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
199916038 877.01-00 Principal Purpose--the Avoidance of Tax 04/23/1999
199916039 9100.09-00 Section 442; Accounting Periods 04/23/1999
199916039 444.03-00 Procedural Requirements for Making Election 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 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 04/23/1999
199916051 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 04/23/1999
199916052 1362.00-00 Election by Small Business Corporation 04/23/1999
199916053 513.00-00 Unrelated v. Not Unrelated Trade or Business 04/23/1999
199916053 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 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 482.00-00 Allocation of Income and Deductions Among Taxpayers 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
199917010 482.00-00 Allocation of Income and Deductions Among Taxpayers 04/30/1999

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