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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199922023 3121.18-00 Applicable Contribution Base 06/04/1999
199922024 1275.05-00 Contingent Payments 06/04/1999
199922025 468A.04-02 Revised Schedules 06/04/1999
199922026 1362.00-00 Election by Small Business Corporation 06/04/1999
199922027 901.01-00 Allowance of Credit 06/04/1999
199922028 83.13-00 Rabbi Trusts 06/04/1999
199922028 457.05-00 Eligible Deferred Compensation Plan Defined 06/04/1999
199922028 671.02-00 Persons Treated as Grantors 06/04/1999
199922028 677.00-00 Income for Benefit of Grantor 06/04/1999
199922029 457.05-00 Eligible Deferred Compensation Plan Defined 06/04/1999
199922030 2601.00-00 Tax On Generation Skipping Transfers 06/04/1999
199922031 3121.15-00 Application of Hospital Insurance Tax to Federal, State, and Local Government 06/04/1999
199922031 3121.16-00 Treatment of Certain Deferred Compensation and Salary Reduction Arrangements 06/04/1999
199922032 6501.04-13 Partnership and Individual Partner Returns 06/04/1999
199922032 6229.01-00 3 Years 06/04/1999
199922032 6229.03-01 6 Years for 3 Years 06/04/1999
199922033 167.13-05 Buildings 06/04/1999
199922033 167.00-00 Depreciation 06/04/1999
199922034 482.13-02 Constructive Dividend 06/04/1999
199922034 482.13-03 Capital Contribution 06/04/1999
199922034 482.03-04 Interest 06/04/1999
199922034 1442.04-00 Interest 06/04/1999
199922035 1362.00-00 Election by Small Business Corporation 06/04/1999
199922036 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 06/04/1999
199922037 9100.09-00 Section 442; Accounting Periods 06/04/1999
199922038 2105.00-00 Property Without U.S. 06/04/1999
199922039 9114.03-42 United Kingdom 06/04/1999
199922040 332.01-00 Nonrecognition of Gain or Loss 06/04/1999
199922041 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 06/04/1999
199922041 338.01-02 Time in which Election must be made 06/04/1999
199922042 368.01-00 Statutory Merger or Consolidation (Type "A") 06/04/1999
199922043 1362.01-03 Late Elections 06/04/1999
199922044 2601.03-01 Irrevocable Trusts 06/04/1999
199922045 2642.00-00 Inclusion Ratio 06/04/1999
199922045 2601.00-00 Tax On Generation Skipping Transfers 06/04/1999
199922046 172.07-00 Deferred Statutory or Tort Liability Losses 06/04/1999
199922047 642.03-03 Paid or Permanently Set Aside 06/04/1999
199922048 2601.00-00 Tax On Generation Skipping Transfers 06/04/1999
199922049 9999.98-00 Not Able to Identify Under Present List 06/04/1999
199922051 61.03.00-00 PAYMENT: Installment payments 06/04/1999
199922052 1361.03-02 Qualified Subchapter S Trusts 06/04/1999
199922053 9999.98-00 Not Able to Identify Under Present List 06/04/1999
199922054 468A.04-02 Revised Schedules 06/04/1999
199922055 501.03-33 Lessening the Burdens of Government 06/04/1999
199922055 513.00-00 Unrelated v. Not Unrelated Trade or Business 06/04/1999
199922056 461.08-01 Accrual Basis 06/04/1999
199922057 1033.00-00 Involuntary Conversion 06/04/1999
199922058 468A.04-02 Revised Schedules 06/04/1999
199922058 468A.03-04 Formulas or Other Methods 06/04/1999
199922059 468A.03-04 Formulas or Other Methods 06/04/1999
199922059 468A.04-02 Revised Schedules 06/04/1999
199922060 468A.04-02 Revised Schedules 06/04/1999
199922060 468A.03-04 Formulas or Other Methods 06/04/1999
199922061 468A.03-04 Formulas or Other Methods 06/04/1999
199922061 468A.04-02 Revised Schedules 06/04/1999
199922062 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 06/04/1999
199922063 468A.03-04 Formulas or Other Methods 06/04/1999
199922063 468A.04-02 Revised Schedules 06/04/1999
199922064 9100.00-00 Extension of Time for Making Certain Elections 06/04/1999
199922065 403.04-00 Annuities Purchased by Section 501(c)(3) Organizations or Public Schools 06/04/1999
199922066 403.04-00 Annuities Purchased by Section 501(c)(3) Organizations or Public Schools 06/04/1999
199922067 4942.03-07 Set-Asides 06/04/1999
199922068 414.09-00 Certain Employee Contributions 06/04/1999
199923001 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 06/11/1999
199923002 4251.00-00 Communications Tax (Taxable v. Not Taxable) 06/11/1999
199923003 1341.02-00 Amount Previously Included in Income v. Not Included 06/11/1999
199923003 1341.00-00 Computation of Tax Where Taxpayer Restores Substantial Amount Held Under Claim of Right 06/11/1999
199923004 446.04-00 Change of Methods (Permissible v. Not Permissible) 06/11/1999
199923005 4942.00 Taxes on Failure to Distribute Income 06/11/1999
199923006 856.02-00 Investment Requirements 06/11/1999
199923007 1362.02-03 Passive Investment Income 06/11/1999
199923008 1362.02-03 Passive Investment Income 06/11/1999
199923009 337.01-00 Adoption of Plan and 12-Month Period 06/11/1999
199923009 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 06/11/1999
199923010 457.05-00 Eligible Deferred Compensation Plan Defined 06/11/1999
199923010 457.09-04 Transfers Between Plans 06/11/1999
199923010 457.01-00 Year of Inclusion in Gross Income 06/11/1999
199923011 302.03-00 Complete Termination of Interest 06/11/1999
199923011 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 06/11/1999
199923011 302.02-00 Disproportionate Redemption of stock 06/11/1999
199923011 355.04-00 Business Purpose 06/11/1999
199923012 9999.98-00 Not Able to Identify Under Present List 06/11/1999
199923013 170.00-00 Charitable, Etc. Contributions and Gifts 06/11/1999
199923013 664.03-02 Charitable Remainder Unitrust 06/11/1999
199923014 3306.05-00 Employees 06/11/1999
199923014 3401.04-02 Employee v. Not an Employee 06/11/1999
199923014 3121.04-01 Common Law Tests 06/11/1999
199923015 3306.05-00 Employees 06/11/1999
199923015 3401.04-00 Employer-Employee Relationship 06/11/1999
199923015 3121.04-00 Employees 06/11/1999
199923016 3231.01-00 Employers v. Not Employers 06/11/1999
199923017 7701.01-00 Associations v. Corporations 06/11/1999
199923017 7701.02-00 Partnerships v. Associations 06/11/1999
199923017 7701.03-00 Association v. Trust 06/11/1999
199923017 704.06-00 Limitation on Allowance of Losses 06/11/1999
199923017 761.01-02 Organizations Not Treated as a Partnership 06/11/1999
199923018 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 06/11/1999
199923018 2601.00-00 Tax On Generation Skipping Transfers 06/11/1999
199923019 1362.01-03 Late Elections 06/11/1999
199923020 3231.01-00 Employers v. Not Employers 06/11/1999
199923021 6405.00-00 Reports of Refunds and Credits 06/11/1999
199923022 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 06/11/1999
199923023 368.00-00 Definitions Relating to Corporate Reorganizations 06/11/1999
199923023 368.01-00 Statutory Merger or Consolidation (Type "A") 06/11/1999
199923024 1362.00-00 Election by Small Business Corporation 06/11/1999
199923025 3231.01-00 Employers v. Not Employers 06/11/1999
199923026 3231.01-00 Employers v. Not Employers 06/11/1999
199923027 351.00-00 Transfer to Corporation Controlled by Transferor 06/11/1999
199923027 355.01-00 Spin-Off 06/11/1999
199923027 355.04-00 Business Purpose 06/11/1999
199923027 368.04-00 Assets for Control of Transferee (Type "D") 06/11/1999
199923027 332.00-00 Complete Liquidation of Subsidiaries 06/11/1999
199923028 2041.01-00 Pre-1942 Powers 06/11/1999
199923028 2601.00-00 Tax On Generation Skipping Transfers 06/11/1999
199923029 115.02-00 Separate Entity v. Integral Part 06/11/1999
199923030 1362.02-03 Passive Investment Income 06/11/1999
199923031 1362.01-03 Late Elections 06/11/1999
199923032 368.04-00 Assets for Control of Transferee (Type "D") 06/11/1999
199923032 356.00-00 Receipt of Additional Consideration--Boot (Gain Recognized v. Not Recognized) 06/11/1999
199923033 1362.01-03 Late Elections 06/11/1999
199923034 9100.09-00 Section 442; Accounting Periods 06/11/1999
199923035 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/11/1999
199923036 1362.00-00 Election by Small Business Corporation 06/11/1999
199923037 9100.09-00 Section 442; Accounting Periods 06/11/1999
199923038 1362.01-03 Late Elections 06/11/1999
199923039 1362.01-03 Late Elections 06/11/1999
199923040 9100.09-00 Section 442; Accounting Periods 06/11/1999
199923041 355.01-00 Spin-Off 06/11/1999
199923041 368.04-00 Assets for Control of Transferee (Type "D") 06/11/1999
199923041 351.00-00 Transfer to Corporation Controlled by Transferor 06/11/1999
199923042 1362.01-03 Late Elections 06/11/1999
199923043 877.01-00 Principal Purpose--the Avoidance of Tax 06/11/1999
199923044 643.00-00 Definitions Applicable to Subparts A, B, C, and D 06/11/1999
199923044 661.00-00 Deduction for Estates and Trusts Accumulating Income or Distributing Corpus 06/11/1999
199923044 355.01-00 Spin-Off 06/11/1999
199923045 404.04-00 Non-Exempt Funds or Plans 06/11/1999
199923045 404.10-00 Deferred Compensation 06/11/1999
199923045 404.11-00 Year of Deduction 06/11/1999
199923046 611.00-00 Allowance of Deduction for Depletion (Deductible v. Not Deductible) 06/11/1999
199923047 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 06/11/1999
199923048 368.00-00 Definitions Relating to Corporate Reorganizations 06/11/1999
199923048 368.13-00 Transactions Involving Two or More Investment Companies 06/11/1999
199923049 468A.03-04 Formulas or Other Methods 06/11/1999
199923049 468A.04-02 Revised Schedules 06/11/1999
199923050 468A.04-02 Revised Schedules 06/11/1999
199923050 468A.03-04 Formulas or Other Methods 06/11/1999
199923051 468A.04-02 Revised Schedules 06/11/1999
199923051 468A.03-04 Formulas or Other Methods 06/11/1999
199923052 4945.00-00 Excise Taxes on Taxable Expenditures 06/11/1999
199923053 4945.00-00 Excise Taxes on Taxable Expenditures 06/11/1999
199923054 368.00-00 Definitions Relating to Corporate Reorganizations 06/11/1999
199923055 414.08-00 Church Plan 06/11/1999
199923056 415.00-00 Limitations on Benefits and Contributions Under Qualified Plans 06/11/1999
199923057 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 06/11/1999
199923057 761.00-00 Terms Defined 06/11/1999
199923057 4401.00-00 Wagering Tax (Taxable v. Not Taxable) 06/11/1999
199923057 501.19-00 Organization of Past or Present Armed Forces Members 06/11/1999
199923058 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 06/11/1999
199924001 162.04-02 Insurance 06/18/1999
199924002 2056.11-00 Limitations on Amount of Marital Deduction 06/18/1999
199924003 6226.03-00 Partners Treated as Parties 06/18/1999
199924003 6231.14-00 Regulations with Respect to Certain Special Enforcement Areas 06/18/1999
199924004 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 06/18/1999
199924005 351.01-00 Control v. No Control by Transferor 06/18/1999
199924006 9999.98-00 Not Able to Identify Under Present List 06/18/1999
199924007 162.36-02 Covered Employees 06/18/1999
199924008 1362.02-03 Passive Investment Income 06/18/1999
199924010 6404.00-00 Abatements 06/18/1999
199924011 1362.02-03 Passive Investment Income 06/18/1999
199924012 9100.00-00 Extension of Time for Making Certain Elections 06/18/1999
199924012 469.03-00 Passive Activity Defined 06/18/1999
199924013 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 06/18/1999
199924013 368.04-00 Assets for Control of Transferee (Type "D") 06/18/1999
199924014 2041.05-00 Exercise of Powers 06/18/1999
199924015 2057.00-00 Bequests, Etc. to Certain Minor Children (Repealed 1981) 06/18/1999
199924015 2703.00-00 Certain Rights and Restrictions Disregarded 06/18/1999
199924016 925.00-00 Transfer Pricing Rules 06/18/1999
199924016 6501.03-00 Time Return Deemed Filed 06/18/1999
199924016 6501.04-11 Amended Returns 06/18/1999
199924016 6511.01-03 Claim Filed Late 06/18/1999
199924017 6621.01-00 Overpayment and Underpayment Rates 06/18/1999
199924018 1362.04-00 Inadvertent Terminations 06/18/1999
199924019 2032A.00-00 Valuation of Farm Real Property 06/18/1999
199924020 469.10-00 Other Definitions and Rules 06/18/1999
199924021 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 06/18/1999
199924021 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 06/18/1999
199924022 469.10-00 Other Definitions and Rules 06/18/1999
199924023 469.10-00 Other Definitions and Rules 06/18/1999
199924024 1361.05-00 Qualified Subchapter S Subsidiary 06/18/1999
199924025 642.03-03 Paid or Permanently Set Aside 06/18/1999
199924026 61.32-00 Indians 06/18/1999
199924027 7702.02-00 Cash Value Accumulation Test 06/18/1999
199924028 101.05-00 Flexible Premium Contracts Before 1985 06/18/1999
199924028 7702.20-00 Correction of Errors 06/18/1999
199924029 664.03-03 Unitrust With Income Exception 06/18/1999
199924029 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 06/18/1999
199924030 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 06/18/1999
199924030 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 06/18/1999
199924031 1362.01-03 Late Elections 06/18/1999
199924032 9100.09-00 Section 442; Accounting Periods 06/18/1999

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