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
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 904.03-29 Allocation of Taxes 05/07/1999
199918047 865.01-05 Treaty Interaction Rule 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 3121.01-00 Wages 05/07/1999
199918056 3306.05-00 Employees 05/07/1999
199918056 3401.04-01 Employer v. Not an Employer 05/07/1999
199918056 3121.04-01 Common Law Tests 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 507.02-00 Termination Under Section 507(a)(2)(A) 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
199918059 104.02-00 Workmen's Compensation 05/07/1999
199918060 61.09-31 Insurance Benefits 05/07/1999
199918061 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 05/07/1999
199918061 9100.10-01 Accounting Methods 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 7436.01-05 No Jurisdiction to Determine Amount of Tax 05/14/1999
199919003 7436.01-03 Worker Classification 05/14/1999
199919004 7436.03-02 Time for Filing Petition 05/14/1999
199919005 7436.01-03 Worker Classification 05/14/1999
199919005 7436.01-04 Not Entitled to Sec. 530 Relief 05/14/1999
199919006 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
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 368.05-00, Recapitalization (Type "E") 05/14/1999
199919016 1502.75-10 When Group Remains in Existence 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 263.03-02 Repair v. Permanent Improvement 05/14/1999
199919019 167.24-00 Post-1970 CLADR Assets 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
199919020 61.11-03 Government Payments 05/14/1999
199919021 6501.04-11 Amended Returns 05/14/1999
199919021 6511.01-03 Claim Filed Late 05/14/1999
199919021 925.00-00, Transfer Pricing Rules 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 2632.01-00 Time and Manner of Allocation 05/14/1999
199919027 9100.00-00 Extension of Time for Making Certain Elections 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 152.03-00 Foster Child 05/14/1999
199919034 152.06-00 Over 1/2 Support 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 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
199919037 507.01-00 Termination Under Section 507(a)(1) 05/14/1999
199919038 6033.03-00 Lobbying Proxy Tax 05/14/1999
199919038 501.06-03 Professional Associations (See Also 0501.03-11) 05/14/1999
199919039 402.07-00 Unrealized Appreciation of Employer's Securities 05/14/1999

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