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
199921019 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 05/28/1999
199921019 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 05/28/1999
199921020 1362.00-00 Election by Small Business Corporation 05/28/1999
199921021 1362.02-03 Passive Investment Income 05/28/1999
199921022 368.04-00 Assets for Control of Transferee (Type "D") 05/28/1999
199921022 1362.02-03 Passive Investment Income 05/28/1999
199921023 1362.01-03 Late Elections 05/28/1999
199921024 1362.04-00 Inadvertent Terminations 05/28/1999
199921025 368.04-00 Assets for Control of Transferee (Type "D") 05/28/1999
199921025 355.01-02 Split-Up 05/28/1999
199921026 1362.00-00 Election by Small Business Corporation 05/28/1999
199921027 355.01-00 Spin-Off 05/28/1999
199921027 368.04-00 Assets for Control of Transferee (Type "D") 05/28/1999
199921028 1362.00-00 Election by Small Business Corporation 05/28/1999
199921029 877.01-00 Principal Purpose--the Avoidance of Tax 05/28/1999
199921030 877.01-00 Principal Purpose--the Avoidance of Tax 05/28/1999
199921031 1362.01-03 Late Elections 05/28/1999
199921032 162.36-00 Million Dollar Cap - Executive Employee Compensation 05/28/1999
199921033 3231.01-00 Employers v. Not Employers 05/28/1999
199921034 3231.01-00 Employers v. Not Employers 05/28/1999
199921035 337.00-00 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) 05/28/1999
199921035 336.01-00 General Rule 05/28/1999
199921036 101.00-00 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 05/28/1999
199921036 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 05/28/1999
199921036 7702.01-00 Definition 05/28/1999
199921036 79.03-00 Inclusion in Employee Income 05/28/1999
199921037 355.01-02 Split-Up 05/28/1999
199921038 1362.01-03 Late Elections 05/28/1999
199921039 1362.01-03 Late Elections 05/28/1999
199921040 1362.01-03 Late Elections 05/28/1999
199921041 1504.00-00 Definitions 05/28/1999
199921042 09.08.00-00 BANKRUPTCY CODE CASES: Automatic stay (Sec. 362) 05/28/1999
199921043 9999.98-00 Not Able to Identify Under Present List 05/28/1999
199921044 32.03-00 Qualifying Child 05/28/1999
199921045 9999.98-00 Not Able to Identify Under Present List 05/28/1999
199921046 263A.01-02 Property Acquired for Resale 05/28/1999
199921046 263A.05-00 Property Produced in a Farming Business 05/28/1999
199921046 162.01-11 Farming 05/28/1999
199921047 368.02-00 Stock for Stock (Type "B") 05/28/1999
199921048 368.02-00 Stock for Stock (Type "B") 05/28/1999
199921049 1362.02-03 Passive Investment Income 05/28/1999
199921050 468A.04-02 Revised Schedules 05/28/1999
199921051 468A.04-02 Revised Schedules 05/28/1999
199921051 468A.03-04 Formulas or Other Methods 05/28/1999
199921052 468A.04-02 Revised Schedules 05/28/1999
199921052 468A.03-04 Formulas or Other Methods 05/28/1999
199921053 367.00-00 Foreign Corporations 05/28/1999
199921053 367.03-00 Treatment of Transfers of Stock or Securities to Foreign Corporations 05/28/1999
199921053 367.03-07 Transfers of Stock Subject to a Ten-Year Gain Recognition Agreement 05/28/1999
199921054 9100.00-00 Extension of Time for Making Certain Elections 05/28/1999
199921054 851.00-00 Definition of Regulated Investment Company 05/28/1999
199921055 4945.00-00 Excise Taxes on Taxable Expenditures 05/28/1999
199921056 3402.00-00 Income Tax Collected at Source 05/28/1999
199921056 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 05/28/1999
199921057 414.08-00 Church Plan 05/28/1999
199921058 403.04-00 Annuities Purchased by Section 501(c)(3) Organizations or Public Schools 05/28/1999
199921059 403.04-00 Annuities Purchased by Section 501(c)(3) Organizations or Public Schools 05/28/1999
199922001 61.00-00 Gross Income v. Not Gross Income 06/04/1999
199922002 368.02-00 Stock for Stock (Type "B") 06/04/1999
199922003 368.02-00 Stock for Stock (Type "B") 06/04/1999
199922004 597.00-00 Federal Financial Assistance Provided 06/04/1999
199922005 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 06/04/1999
199922005 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 06/04/1999
199922006 7453.18-00 Admission and Denials of Pleaded Facts 06/04/1999
199922006 6902.01-00 Burden of Proof 06/04/1999
199922007 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 06/04/1999
199922007 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 06/04/1999
199922007 170.00-00 Charitable, Etc. Contributions and Gifts 06/04/1999
199922007 2033.00-00 Property in Which Decedent Had an Interest 06/04/1999
199922007 2601.00-00 Tax On Generation Skipping Transfers 06/04/1999
199922008 832.17-07 Special Deduction for Companies that Took Into Account Salvage Recoverable 06/04/1999
199922009 2652.01-02 Special Election for QTIP 06/04/1999
199922009 9100.00-00 Extension of Time for Making Certain Elections 06/04/1999
199922010 832.04-00 Underwriting Income 06/04/1999
199922010 832.05-00 Premiums Earned 06/04/1999
199922010 832.12-00 Deductions Allowed 06/04/1999
199922011 1363.04-00 Recapture of LIFO Benefits 06/04/1999
199922012 385.01-00 Debt v. Equity 06/04/1999
199922013 832.12-00 Deductions Allowed 06/04/1999
199922013 832.05-00 Premiums Earned 06/04/1999
199922013 832.04-00 Underwriting Income 06/04/1999
199922014 761.01-02 Organizations Not Treated as a Partnership 06/04/1999
199922015 832.05-00 Premiums Earned 06/04/1999
199922015 832.12-00 Deductions Allowed 06/04/1999
199922015 832.04-00 Underwriting Income 06/04/1999
199922016 1362.04-00 Inadvertent Terminations 06/04/1999
199922017 832.04-00 Underwriting Income 06/04/1999
199922017 832.05-00 Premiums Earned 06/04/1999
199922017 832.12-00 Deductions Allowed 06/04/1999
199922018 832.04-00 Underwriting Income 06/04/1999
199922018 832.05-00 Premiums Earned 06/04/1999
199922018 832.12-00 Deductions Allowed 06/04/1999
199922019 832.05-00 Premiums Earned 06/04/1999
199922019 832.12-00 Deductions Allowed 06/04/1999
199922019 832.04-00 Underwriting Income 06/04/1999
199922020 832.05-00 Premiums Earned 06/04/1999
199922020 832.12-00 Deductions Allowed 06/04/1999
199922020 832.04-00 Underwriting Income 06/04/1999
199922021 877.01-00 Principal Purpose--the Avoidance of Tax 06/04/1999
199922022 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 06/04/1999

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