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
199917048 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 04/30/1999
199917049 721.00-00 Nonrecognition of Gain or Loss on Contributions 04/30/1999
199917050 721.00-00 Nonrecognition of Gain or Loss on Contributions 04/30/1999
199917051 721.00-00 Nonrecognition of Gain or Loss on Contributions 04/30/1999
199917052 355.03-00 Active Business 04/30/1999
199917052 368.09-00 Plan of Reorganization 04/30/1999
199917053 1362.00-00 Election by Small Business Corporation 04/30/1999
199917054 42.14-01 Correction of Administrative Errors and Omissions 04/30/1999
199917055 1362.02-03 Passive Investment Income 04/30/1999
199917056 9100.00-00 Extension of Time for Making Certain Elections 04/30/1999
199917056 7701.00-00 Definitions 04/30/1999
199917057 1362.01-03 Late Elections 04/30/1999
199917058 1362.00-00 Election by Small Business Corporation 04/30/1999
199917059 274.03-00 Traveling 04/30/1999
199917060 6224.02-00 Application of Consistent Settlement Rule 04/30/1999
199917061 9999.98-00 Not Able to Identify Under Present List 04/30/1999
199917062 9999.98-00 Not Able to Identify Under Present List 04/30/1999
199917063 6011.06-01 Magnetic Media 04/30/1999
199917063 368.00-00 Definitions Relating to Corporate Reorganizations 04/30/1999
199917064 6103.04-00 Disclosure to States for State Tax Administration 04/30/1999
199917065 6013.04-00 Joint and Several Liability 04/30/1999
199917066 7520.02-00 Exceptions 04/30/1999
199917066 2013.05-00 Valuation of Interest Transferred 04/30/1999
199917067 1362.00-00 Election by Small Business Corporation 04/30/1999
199917068 2055.12-06 Unitrust Lead Interest 04/30/1999
199917069 83.13-00 Rabbi Trusts 04/30/1999
199917069 457.05-00 Eligible Deferred Compensation Plan Defined 04/30/1999
199917069 671.02-00 Persons Treated as Grantors 04/30/1999
199917069 677.00-00 Income for Benefit of Grantor 04/30/1999
199917070 1362.02-03 Passive Investment Income 04/30/1999
199917071 2601.00-00 Tax On Generation Skipping Transfers 04/30/1999
199917072 336.01-00 General Rule 04/30/1999
199917073 1362.00-00 Election by Small Business Corporation 04/30/1999
199917074 1362.00-00 Election by Small Business Corporation 04/30/1999
199917075 29.01-00 Allowance of Credit 04/30/1999
199917076 3306.05-00 Employees 04/30/1999
199917076 3401.04-02 Employee v. Not an Employee 04/30/1999
199917076 3121.04-01 Common Law Tests 04/30/1999
199917077 4941.04-00 Definition of Self-Dealing 04/30/1999
199917077 4942.03-05 Qualifying Distribution 04/30/1999
199917077 4945.04-00 Definition of Taxable Expenditure 04/30/1999
199917077 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/30/1999
199917078 4941.04-00 Definition of Self-Dealing 04/30/1999
199917079 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/30/1999
199917079 4941.04-00 Definition of Self-Dealing 04/30/1999
199917079 4942.03-05 Qualifying Distribution 04/30/1999
199917079 7872.00-00 Treatment of Loans with Below Market Interest Rates 04/30/1999
199917080 4945.00-00 Excise Taxes on Taxable Expenditures 04/30/1999
199917081 882.07-00 Interest deductions 04/30/1999
199917082 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 04/30/1999
199917083 412.06-00 Minimum Funding Waiver 04/30/1999
199917084 509.01-01 Private Foundation 04/30/1999
199917084 512.01-00 Exception, Additions, and Limitations on Unrelated Income 04/30/1999
199917084 501.10-00 Domestic Fraternal Societies, Orders, and Associations 04/30/1999
199918001 142.11-00 Solid Waste Disposal Facility 05/07/1999
199918002 611.02-04 Economic Interest in Mineral in Place 05/07/1999
199918003 2056.11-00 Limitations on Amount of Marital Deduction 05/07/1999
199918004 6621.00-00 Determination of Rate of Interest; Compounding of Interest 05/07/1999
199918005 9100.09-00 Section 442; Accounting Periods 05/07/1999
199918006 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 05/07/1999
199918006 2702.01-00 Valuation of Retained Interests 05/07/1999
199918006 2601.00-00 Tax On Generation Skipping Transfers 05/07/1999
199918006 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 05/07/1999
199918007 7436.01-05 No Jurisdiction to Determine Amount of Tax 05/07/1999
199918008 7436.01-05 No Jurisdiction to Determine Amount of Tax 05/07/1999
199918009 1402.03-00 Trade or Business (Reference to Section 162) 05/07/1999
199918010 9999.98-00 Not Able to Identify Under Present List 05/07/1999
199918011 6214.03-00 Jurisdiction Over Other Years 05/07/1999
199918012 6501.08-00 Waiver of Limitation (Waived v. Not Waived) 05/07/1999
199918013 162.07-30 Capital Expenditure 05/07/1999
199918014 3231.01-00 Employers v. Not Employers 05/07/1999
199918015 3231.01-00 Employers v. Not Employers 05/07/1999
199918016 3231.01-00 Employers v. Not Employers 05/07/1999
199918017 3231.01-00 Employers v. Not Employers 05/07/1999
199918018 3231.01-00 Employers v. Not Employers 05/07/1999
199918019 9999.98-00 Not Able to Identify Under Present List 05/07/1999
199918020 3231.01-00 Employers v. Not Employers 05/07/1999
199918021 3231.01-00 Employers v. Not Employers 05/07/1999
199918022 263.14-00 Allocation Between Capital Expenditure and Expense 05/07/1999
199918022 162.05-23, Release From Contract 05/07/1999
199918023 351.01-00 Control v. No Control by Transferor 05/07/1999
199918025 2652.00-00 Other Definitions 05/07/1999
199918026 924.01-00 Definition of Foreign Trading Gross Receipts 05/07/1999
199918027 861.08-06 Research and Experimental Expenditures -- Apportionment -- Sales Method 05/07/1999
199918028 3231.01-00 Employers v. Not Employers 05/07/1999
199918029 642.03-03 Paid or Permanently Set Aside 05/07/1999
199918030 642.03-03 Paid or Permanently Set Aside 05/07/1999
199918031 1362.01-02 Election After Termination 05/07/1999
199918032 936.00-00 Puerto Rico and Possession Tax Credit 05/07/1999
199918032 9100.22-00 Other 05/07/1999
199918033 1503.04-04 Dual Resident Corporation 05/07/1999
199918033 9100.22-00 Other 05/07/1999
199918034 302.04-00 Redemption from Noncorporate Shareholder in Partial Liquidation 05/07/1999
199918035 3231.01-00 Employers v. Not Employers 05/07/1999
199918036 3231.01-00 Employers v. Not Employers 05/07/1999
199918037 1362.00-00 Election by Small Business Corporation 05/07/1999
199918038 9999.98-00 Not Able to Identify Under Present List 05/07/1999
199918039 2056A.02-00 Qualifying Interest 05/07/1999
199918039 7701.04-01 Domestic Building and Loan Associations 05/07/1999
199918040 6601.08-00 Interest After Credit Election (May Dept. Stores) 05/07/1999
199918041 1362.00-00 Election by Small Business Corporation 05/07/1999
199918042 2702.02-02 Personal Residence in Trust 05/07/1999
199918043 877.01-00 Principal Purpose--the Avoidance of Tax 05/07/1999
199918044 877.01-00 Principal Purpose--the Avoidance of Tax 05/07/1999
199918045 1362.00-00 Election by Small Business Corporation 05/07/1999
199918046 664.00-00 Charitable Remainder Trusts 05/07/1999
199918047 865.01-05 Treaty Interaction Rule 05/07/1999
199918047 904.03-29 Allocation of Taxes 05/07/1999
199918048 3231.01-00 Employers v. Not Employers 05/07/1999
199918049 2702.00-00 Special Valuation Rules for Transfers in Trust 05/07/1999
199918050 1361.01-04 More than One Class of Stock 05/07/1999
199918051 382.12-03 Constructive Ownership of Stock 05/07/1999
199918052 9100.09-00 Section 442; Accounting Periods 05/07/1999
199918053 61.40-00 Governmental Benefits and Subsidies 05/07/1999
199918054 6103.04-00 Disclosure to States for State Tax Administration 05/07/1999
199918055 911.06-03 Year Attributable To 05/07/1999
199918056 3121.04-01 Common Law Tests 05/07/1999
199918056 3306.05-00 Employees 05/07/1999
199918056 3121.01-00 Wages 05/07/1999
199918056 3401.04-01 Employer v. Not an Employer 05/07/1999
199918056 3306.02-00 Wages 05/07/1999
199918057 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 05/07/1999
199918058 4945.00-00 Excise Taxes on Taxable Expenditures 05/07/1999
199918058 4942.00-00 Taxes on Failure to Distribute Income 05/07/1999
199918058 507.02-00 Termination Under Section 507(a)(2)(A) 05/07/1999
199918059 104.02-00 Workmen's Compensation 05/07/1999
199918060 61.09-31 Insurance Benefits 05/07/1999
199918061 9100.10-01 Accounting Methods 05/07/1999
199918061 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 05/07/1999
199918062 42.14-01 Correction of Administrative Errors and Omissions 05/07/1999
199918063 4945.00-00 Excise Taxes on Taxable Expenditures 05/07/1999
199918064 412.06-00 Minimum Funding Waiver 05/07/1999
199918065 408.03-00 Rollover Contributions 05/07/1999
199918066 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 05/07/1999
199919001 7436.00-00 Proceedings for Determination of Employment Status 05/14/1999
199919002 7436.01-05 No Jurisdiction to Determine Amount of Tax 05/14/1999
199919002 7436.01-03 Worker Classification 05/14/1999
199919003 7436.01-03 Worker Classification 05/14/1999
199919003 7436.01-05 No Jurisdiction to Determine Amount of Tax 05/14/1999
199919004 7436.03-02 Time for Filing Petition 05/14/1999
199919005 7436.01-04 Not Entitled to Sec. 530 Relief 05/14/1999
199919005 7436.01-03 Worker Classification 05/14/1999
199919006 7436.01-04 Not Entitled to Sec. 530 Relief 05/14/1999
199919006 7436.01-05 No Jurisdiction to Determine Amount of Tax 05/14/1999
199919006 7436.01-03 Worker Classification 05/14/1999
199919007 61.08-00 General Exclusions From Gross Income 05/14/1999
199919008 17.34.00-00 COMPROMISE AND SETTLEMENT: Recision 05/14/1999
199919009 2704.02-00 Certain Restrictions on Liquidations Disregarded 05/14/1999
199919010 1362.02-03 Passive Investment Income 05/14/1999
199919011 1362.02-03 Passive Investment Income 05/14/1999
199919012 1362.02-03 Passive Investment Income 05/14/1999
199919013 1362.02-03 Passive Investment Income 05/14/1999
199919014 1362.02-03 Passive Investment Income 05/14/1999
199919015 1362.02-03 Passive Investment Income 05/14/1999
199919016 1502.75-10 When Group Remains in Existence 05/14/1999
199919016 368.05-00, Recapitalization (Type "E") 05/14/1999
199919017 1362.00-00 Election by Small Business Corporation 05/14/1999
199919017 1362.04-00 Inadvertent Terminations 05/14/1999
199919018 7203.00-00 Willful Failure to File Return, Supply Information, or Pay Tax 05/14/1999
199919019 167.24-00 Post-1970 CLADR Assets 05/14/1999
199919019 263.03-02 Repair v. Permanent Improvement 05/14/1999
199919020 61.11-03 Government Payments 05/14/1999
199919020 1033.02-00 Definition of Involuntary Conversion Events 05/14/1999
199919020 165.07-00 Disaster Losses 05/14/1999
199919020 162.14-03 Capital Expenditure 05/14/1999
199919020 263.01-00 Construction Costs 05/14/1999
199919020 6041.03-00 Fixed or Determinable Gains, Profits, or Income 05/14/1999
199919021 925.00-00, Transfer Pricing Rules 05/14/1999
199919021 6501.04-11 Amended Returns 05/14/1999
199919021 6511.01-03 Claim Filed Late 05/14/1999
199919022 642.03-03 Paid or Permanently Set Aside 05/14/1999
199919023 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 05/14/1999
199919023 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 05/14/1999
199919024 7701.00-00 Definitions 05/14/1999
199919024 7701.02-00 Partnerships v. Associations 05/14/1999
199919024 9100.00-00 Extension of Time for Making Certain Elections 05/14/1999
199919025 368.04-00 Assets for Control of Transferee (Type "D") 05/14/1999
199919025 332.00-00 Complete Liquidation of Subsidiaries 05/14/1999
199919025 355.01-00 Spin-Off 05/14/1999
199919026 1362.01-03 Late Elections 05/14/1999
199919027 9100.00-00 Extension of Time for Making Certain Elections 05/14/1999
199919027 2632.01-00 Time and Manner of Allocation 05/14/1999
199919028 642.03-03 Paid or Permanently Set Aside 05/14/1999
199919029 9999.99-00 Bank Secrecy Act 05/14/1999
199919030 7302.02-00 Delay Between Seizure and Failure Process 05/14/1999
199919031 9999.98-00 Not Able to Identify Under Present List 05/14/1999
199919032 6041.06-00 Exceptions 05/14/1999
199919033 6013.04-01 Innocent Spouse Relief 05/14/1999
199919034 152.06-00 Over 1/2 Support 05/14/1999
199919034 152.03-00 Foster Child 05/14/1999
199919035 9100.00-00 Extension of Time for Making Certain Elections 05/14/1999
199919036 1362.00-00 Election by Small Business Corporation 05/14/1999
199919037 507.01-00 Termination Under Section 507(a)(1) 05/14/1999
199919037 4941.00-00 Excise Taxes on Acts of Self-Dealing 05/14/1999
199919037 4942.03-05 Qualifying Distribution 05/14/1999
199919037 4945.00-00 Excise Taxes on Taxable Expenditures 05/14/1999
199919037 4945.04-04 Grants to Individuals 05/14/1999
199919038 501.06-03 Professional Associations (See Also 0501.03-11) 05/14/1999
199919038 6033.03-00 Lobbying Proxy Tax 05/14/1999
199919039 402.07-00 Unrealized Appreciation of Employer's Securities 05/14/1999

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