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
199921054 9100.00-00 Extension of Time for Making Certain Elections 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 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 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
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 832.12-00 Deductions Allowed 06/04/1999
199922010 832.05-00 Premiums Earned 06/04/1999
199922010 832.04-00 Underwriting Income 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 832.05-00 Premiums Earned 06/04/1999
199922013 832.12-00 Deductions Allowed 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 832.04-00 Underwriting Income 06/04/1999
199922015 832.05-00 Premiums Earned 06/04/1999
199922015 832.12-00 Deductions Allowed 06/04/1999
199922016 1362.04-00 Inadvertent Terminations 06/04/1999
199922017 832.05-00 Premiums Earned 06/04/1999
199922017 832.12-00 Deductions Allowed 06/04/1999
199922017 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
199922018 832.04-00 Underwriting Income 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 832.04-00 Underwriting Income 06/04/1999
199922020 832.05-00 Premiums Earned 06/04/1999
199922020 832.12-00 Deductions Allowed 06/04/1999
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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