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
199919040 414.08-00 Church Plan 05/14/1999
199919041 414.09-00 Certain Employee Contributions 05/14/1999
199920001 472.04-00 Reverse Ordering Principle 05/21/1999
199920002 472.08-08 Updating Base Year 05/21/1999
199920002 446.01-05 Inventory 05/21/1999
199920002 472.01-02 Revocation 05/21/1999
199920003 61.16-03 Lease v. Sale 05/21/1999
199920004 2601.00-00 Tax On Generation Skipping Transfers 05/21/1999
199920005 61.03.00-00 PAYMENT: Installment payments 05/21/1999
199920006 1362.00-00 Election by Small Business Corporation 05/21/1999
199920007 1361.03-02 Qualified Subchapter S Trusts 05/21/1999
199920008 1362.00-00 Election by Small Business Corporation 05/21/1999
199920009 4999.00-00 Golden Parachute Payments 05/21/1999
199920009 280G.01-00 Definitions 05/21/1999
199920010 6601.00-00 Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax (Interest v. No Interest Imposed) 05/21/1999
199920011 162.36-00 Million Dollar Cap - Executive Employee Compensation 05/21/1999
199920012 61.50-00 Leveraged Leasing 05/21/1999
199920012 61.43-01 Lease of Property 05/21/1999
199920012 161.00-00 Allowance of Deductions (Deductible v. Not Deductible) 05/21/1999
199920012 482.00-00 Allocation of Income and Deductions Among Taxpayers 05/21/1999
199920012 9214.04-00 Computer Leasing 05/21/1999
199920013 931.00-00 Income From Sources Within Guam, American Samoa or the Northern Mariana Islands 05/21/1999
199920014 931.00-00 Income From Sources Within Guam, American Samoa or the Northern Mariana Islands 05/21/1999
199920015 1362.04-00 Inadvertent Terminations 05/21/1999
199920016 2056.07-00 Qualified Terminable Interest Property 05/21/1999
199920016 2519.00-00 Disposition of Certain Life Estates 05/21/1999
199920017 355.01-00 Spin-Off 05/21/1999
199920017 368.04-00 Assets for Control of Transferee (Type "D") 05/21/1999
199920017 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 05/21/1999
199920018 1362.00-00 Election by Small Business Corporation 05/21/1999
199920019 924.00-00 Foreign Trading Gross Receipts 05/21/1999
199920019 923.00-00 Exempt Foreign Trade Income 05/21/1999
199920020 1502.20-00 Loss Disallowance Rule 05/21/1999
199920020 9100.28-00 Regulation Section 1.1502-20; Loss Disallowance Rule 05/21/1999
199920021 1362.00-00 Election by Small Business Corporation 05/21/1999
199920022 1362.00-00 Election by Small Business Corporation 05/21/1999
199920023 7701.00-00 Definitions 05/21/1999
199920024 355.04-00 Business Purpose 05/21/1999
199920025 1362.00-00 Election by Small Business Corporation 05/21/1999
199920026 7701.02-00 Partnerships v. Associations 05/21/1999
199920026 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 05/21/1999
199920026 338.01-02 Time in which Election must be made 05/21/1999
199920027 118.03-00 Contributions v. Sale of Services 05/21/1999
199920027 118.02-00 Contributions in Aid of Construction 05/21/1999
199920028 9100.09-00 Section 442; Accounting Periods 05/21/1999
199920029 877.01-00 Principal Purpose--the Avoidance of Tax 05/21/1999
199920030 860G.01-00 Regular Interest 05/21/1999
199920031 561.05-00 Regulated Investment Companies 05/21/1999
199920031 562.03-02 Class of Stock 05/21/1999
199920031 851.00-00 Definition of Regulated Investment Company 05/21/1999

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