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

1,901 - 2,000 of 62,065 files Show per page:  25 50 100 200 « Previous | 16 17 18 19 20 21 22 23 24 25 | 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
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 368.01-00 Statutory Merger or Consolidation (Type "A") 06/11/1999
199923023 368.00-00 Definitions Relating to Corporate Reorganizations 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 356.00-00 Receipt of Additional Consideration--Boot (Gain Recognized v. Not Recognized) 06/11/1999
199923032 368.04-00 Assets for Control of Transferee (Type "D") 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 351.00-00 Transfer to Corporation Controlled by Transferor 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
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 404.10-00 Deferred Compensation 06/11/1999
199923045 404.11-00 Year of Deduction 06/11/1999
199923045 404.04-00 Non-Exempt Funds or Plans 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 368.13-00 Transactions Involving Two or More Investment Companies 06/11/1999
199923048 368.00-00 Definitions Relating to Corporate Reorganizations 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.03-04 Formulas or Other Methods 06/11/1999
199923051 468A.04-02 Revised Schedules 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 4401.00-00 Wagering Tax (Taxable v. Not Taxable) 06/11/1999
199923057 761.00-00 Terms Defined 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 6231.14-00 Regulations with Respect to Certain Special Enforcement Areas 06/18/1999
199924003 6226.03-00 Partners Treated as Parties 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 368.04-00 Assets for Control of Transferee (Type "D") 06/18/1999
199924013 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 06/18/1999
199924014 2041.05-00 Exercise of Powers 06/18/1999
199924015 2703.00-00 Certain Rights and Restrictions Disregarded 06/18/1999
199924015 2057.00-00 Bequests, Etc. to Certain Minor Children (Repealed 1981) 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 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 06/18/1999
199924021 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 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 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 06/18/1999
199924029 664.03-03 Unitrust With Income Exception 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

Official Adobe Website
Get Adobe ® Reader