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 Sorted Ascending Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
199904014 163.08-00 Registration-required Obligations 01/29/1999
199904014 4701.01-00 Registration-Required Obligation 01/29/1999
199904015 446.09-00 Method of Accounting; Banks and Financial Institutions; Bad Debts 01/29/1999
199904015 381.04-03 Change With Consent of Commissioner 01/29/1999
199904016 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 01/29/1999
199904016 338.01-02 Time in which Election must be made 01/29/1999
199904017 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/29/1999
199904018 7701.00-00 Definitions 01/29/1999
199904018 7701.02-00 Partnerships v. Associations 01/29/1999
199904018 9100.00-00 Extension of Time for Making Certain Elections 01/29/1999
199904019 856.04-00 Rents From Real Property 01/29/1999
199904020 7701.00-00 Definitions 01/29/1999
199904020 7701.02-00 Partnerships v. Associations 01/29/1999
199904020 9100.00-00 Extension of Time for Making Certain Elections 01/29/1999
199904021 7701.00-00 Definitions 01/29/1999
199904021 7701.02-00 Partnerships v. Associations 01/29/1999
199904021 9100.00-00 Extension of Time for Making Certain Elections 01/29/1999
199904022 7701.00-00 Definitions 01/29/1999
199904022 7701.02-00 Partnerships v. Associations 01/29/1999
199904022 9100.00-00 Extension of Time for Making Certain Elections 01/29/1999
199904023 2056A.00-00 Qualified Domestic Trusts (Deductible v. Not Deductible) 01/29/1999
199904024 1362.00-00 Election by Small Business Corporation 01/29/1999
199904025 7704.03-00 Qualifying Income 01/29/1999
199904026 4251.00-00 Communications Tax (Taxable v. Not Taxable) 01/29/1999
199904027 29.01-00 Allowance of Credit 01/29/1999
199904028 1362.02-03 Passive Investment Income 01/29/1999
199904029 118.01-02 Nonshareholder Contributions 01/29/1999
199904030 1362.00-00 Election by Small Business Corporation 01/29/1999
199904031 451.19-00 Accrual Method 01/29/1999
199904032 6672.00-00 Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax orSupply Information by DISC or FSC 01/29/1999
199904033 267.01-00 Losses: Deduction Disallowed 01/29/1999
199904034 144.01-10 Manufacturing Facility 01/29/1999
199904035 472.00-00 Last-In, First-Out Inventories 01/29/1999
199904035 471.09-00 Items Includible v. Not Includible in Inventory 01/29/1999
199904036 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 01/29/1999
199904036 461.06-00 Incurred Liabilities 01/29/1999
199904037 4081.01-00 Tax on Removal, Entry, or Sale 01/29/1999
199904038 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 01/29/1999
199904039 83.08-00 Deduction by Employer 01/29/1999
199904039 404.10-00 Deferred Compensation 01/29/1999
199904039 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 01/29/1999
199904040 355.04-00 Business Purpose 01/29/1999
199904041 414.08-00 Church Plan 01/29/1999
199904042 9100.09-00 Section 442; Accounting Periods 01/29/1999
199905001 6224.01-04 Ancillary Consistent Agreements 02/05/1999
199905002 988.02-05 Currency Swaps 02/05/1999
199905002 988.05-00 Hedging Transactions 02/05/1999
199905002 1092.06-01 Offsetting Positions 02/05/1999
199905003 83.12-00 Property 02/05/1999
199905003 451.14-04 Compensation 02/05/1999
199905003 403.02-00 Nonqualified Annuities 02/05/1999
199905005 871.00-00 Tax on Nonresident Alien Individuals 02/05/1999
199905005 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 02/05/1999
199905005 1463.00-00 Tax Paid by Recipient of Income 02/05/1999
199905005 6651.00-00 Failure to File Tax Returns or Pay Tax (Addition v. No Addition to Tax) 02/05/1999
199905005 6656.00-00 Failure to Make Deposit of Taxes (Penalty v. No Penalty) 02/05/1999
199905006 1362.00-00 Election by Small Business Corporation 02/05/1999
199905007 301.00-00 Distributions of Property 02/05/1999
199905008 357.01-00 Tax Avoidance Purpose v. No Avoidance Purpose 02/05/1999
199905009 9100.00-00 Extension of Time for Making Certain Elections 02/05/1999
199905009 2632.01-00 Time and Manner of Allocation 02/05/1999
199905010 101.00-00 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 02/05/1999
199905010 2035.00-00 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 02/05/1999
199905010 2503.03-01 Unrestricted Right to Immediate Use, Possession, or Enjoyment of Property 02/05/1999
199905011 1361.03-02 Qualified Subchapter S Trusts 02/05/1999
199905012 280G.01-00 Definitions 02/05/1999
199905013 1362.00-00 Election by Small Business Corporation 02/05/1999
199905014 936.03-05 Profit Split Election 02/05/1999
199905015 72.21-00 Annuity Contracts Not Held By Natural Persons 02/05/1999
199905016 1362.00-00 Election by Small Business Corporation 02/05/1999
199905017 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 02/05/1999
199905018 848.00-00 Capitalization of Policy Acquisition Expenses 02/05/1999
199905020 9999.98-00 Not Able to Identify Under Present List 02/05/1999
199905021 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 02/05/1999
199905022 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 02/05/1999
199905022 4941.04-00 Definition of Self-Dealing 02/05/1999
199905022 4942.03-05 Qualifying Distribution 02/05/1999
199905022 4944.00-00 Excise Tax on "Jeopardizing" Investments 02/05/1999
199905022 4945.04-06 Expenditure Responsibility 02/05/1999
199905022 6033.02-01 Private Foundation 02/05/1999
199905022 507.00-00 Termination of Private Foundation Status 02/05/1999
199905023 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 02/05/1999
199905023 4941.04-00 Definition of Self-Dealing 02/05/1999
199905023 4942.03-05 Qualifying Distribution 02/05/1999
199905023 4944.00-00 Excise Tax on "Jeopardizing" Investments 02/05/1999
199905023 4945.04-06 Expenditure Responsibility 02/05/1999
199905023 6033.02-01 Private Foundation 02/05/1999
199905023 507.00-00 Termination of Private Foundation Status 02/05/1999
199905024 29.01-00 Allowance of Credit 02/05/1999
199905024 29.03-00 Definitions 02/05/1999
199905025 4941.03-00 Special Rules as to Liability 02/05/1999
199905025 4941.04-00 Definition of Self-Dealing 02/05/1999
199905025 501.22-00 Section 501(c)(22) Organizations 02/05/1999
199905026 115.00-00 Income of States, Municipalities, etc. 02/05/1999
199905027 507.00-00 Termination of Private Foundation Status 02/05/1999
199905027 507.04-00 Termination Under Section 507(b)(1)(B) 02/05/1999
199905027 513.00-00 Unrelated v. Not Unrelated Trade or Business 02/05/1999
199905027 4945.00-00 Excise Taxes on Taxable Expenditures 02/05/1999
199905028 877.01-00 Principal Purpose--the Avoidance of Tax 02/05/1999
199905029 9999.98-00 Not Able to Identify Under Present List 02/05/1999

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