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

1,651 - 1,700 of 66,922 files Show per page:  25 50 100 200 « Previous | 30 31 32 33 34 35 36 37 38 39 | 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
199920031 561.05-00 Regulated Investment Companies 05/21/1999
199920032 9100.00-00 Extension of Time for Making Certain Elections 05/21/1999
199920032 2652.01-02 Special Election for QTIP 05/21/1999
199920032 2654.00-00 Special Rules 05/21/1999
199920033 1362.01-03 Late Elections 05/21/1999
199920034 1381.00-00 Organizations to Which Part Applies 05/21/1999
199920035 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 05/21/1999
199920035 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 05/21/1999
199920036 851.04-00 Companies Furnishing Capital to Development Corporations 05/21/1999
199920037 4971.00-00 Taxes on Failure to Meet Minimum Funding Standards 05/21/1999
199920038 529.00-00 Qualified State Tuition Programs 05/21/1999
199920039 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 05/21/1999
199920039 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 05/21/1999
199920040 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 05/21/1999
199920040 9100.00-00 Extension of Time for Making Certain Elections 05/21/1999
199920040 851.00-00 Definition of Regulated Investment Company 05/21/1999
199920041 513.04-00 Sales and Service to Public 05/21/1999
199920041 512.06-00 Fund-Raising Activities (See Also 0501.26-06) 05/21/1999
199920042 4945.00-00 Excise Taxes on Taxable Expenditures 05/21/1999
199920043 3121.04-00 Employees 05/21/1999
199920043 3306.05-00 Employees 05/21/1999
199920043 3401.04-00 Employer-Employee Relationship 05/21/1999
199920044 505.01-00 Excepted Collective Bargaining Agreements 05/21/1999
199920044 512.01-00 Exception, Additions, and Limitations on Unrelated Income 05/21/1999
199920044 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 05/21/1999
199920045 507.01-00 Termination Under Section 507(a)(1) 05/21/1999
199920045 507.05-00 Liability of Transferee Organizations 05/21/1999
199920046 4971.00-00 Taxes on Failure to Meet Minimum Funding Standards 05/21/1999
199920047 401.29-02 Special Distribution Requirements 05/21/1999
199921001 1341.00-00 Computation of Tax Where Taxpayer Restores Substantial Amount Held Under Claim of Right 05/28/1999
199921002 482.08-04 Loan v. Capital Contribution 05/28/1999
199921002 482.08-00 Interest 05/28/1999
199921003 62.02.00 PENALITES: Bankruptcy Act proceedings 05/28/1999
199921004 2056.11-00 Limitations on Amount of Marital Deduction 05/28/1999
199921005 04.01.00-00 ASSESSMENTS: Abatement 05/28/1999
199921006 451.13-00 Prepaid and Advance Income 05/28/1999
199921007 7430.03-00 Definitions 05/28/1999
199921008 721.00-00 Nonrecognition of Gain or Loss on Contributions 05/28/1999
199921009 1362.00-00 Election by Small Business Corporation 05/28/1999
199921009 1362.04-00 Inadvertent Terminations 05/28/1999
199921010 174.05-02 From Amortization to Current Deduction 05/28/1999
199921011 3231.01-00 Employers v. Not Employers 05/28/1999
199921012 3231.01-00 Employers v. Not Employers 05/28/1999
199921013 1362.00-00 Election by Small Business Corporation 05/28/1999
199921014 1362.02-03 Passive Investment Income 05/28/1999
199921015 9100.00-00 Extension of Time for Making Certain Elections 05/28/1999
199921015 2652.01-02 Special Election for QTIP 05/28/1999
199921016 9100.09-00 Section 442; Accounting Periods 05/28/1999
199921017 9999.98-00 Not Able to Identify Under Present List 05/28/1999
199921018 9999.98-00 Not Able to Identify Under Present List 05/28/1999

Official Adobe Website
Get Adobe ® Reader