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.

  1. Enter a term in the Find Box.
  2. Select a category (column heading) in the drop down.
  3. Click Find.
Find Help

1,451 - 1,500 of 66,922 files Show per page:  25 50 100 200 « Previous | 26 27 28 29 30 31 32 33 34 35 | Next » 
Number Not sorted Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Sorted Ascending Help on Released
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 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 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
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 7701.04-01 Domestic Building and Loan Associations 05/07/1999
199918039 2056A.02-00 Qualifying Interest 05/07/1999
199918040 6601.08-00 Interest After Credit Election (May Dept. Stores) 05/07/1999

Official Adobe Website
Get Adobe ® Reader