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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199924033 42.14-01 Correction of Administrative Errors and Omissions 06/18/1999
199924034 877.01-00 Principal Purpose--the Avoidance of Tax 06/18/1999
199924035 877.01-00 Principal Purpose--the Avoidance of Tax 06/18/1999
199924036 9100.09-00 Section 442; Accounting Periods 06/18/1999
199924037 1362.01-03 Late Elections 06/18/1999
199924038 368.01-00 Statutory Merger or Consolidation (Type "A") 06/18/1999
199924039 1362.00-00 Election by Small Business Corporation 06/18/1999
199924040 9100.09-00 Section 442; Accounting Periods 06/18/1999
199924041 9100.09-00 Section 442; Accounting Periods 06/18/1999
199924042 368.00-00 Definitions Relating to Corporate Reorganizations 06/18/1999
199924043 1362.01-03 Late Elections 06/18/1999
199924044 168.20-00 Classification of Property 06/18/1999
199924045 355.01-01 Split-Off 06/18/1999
199924046 115.00-00 Income of States, Municipalities, etc. 06/18/1999
199924047 4371.03-00 Reinsurance 06/18/1999
199924048 2601.00-00 Tax On Generation Skipping Transfers 06/18/1999
199924049 2601.00-00 Tax On Generation Skipping Transfers 06/18/1999
199924050 2601.00-00 Tax On Generation Skipping Transfers 06/18/1999
199924051 2601.00-00 Tax On Generation Skipping Transfers 06/18/1999
199924052 2601.00-00 Tax On Generation Skipping Transfers 06/18/1999
199924053 2601.00-00 Tax On Generation Skipping Transfers 06/18/1999
199924054 75.04.00-00 SUMMONSES: Defenses to compliance 06/18/1999
199924055 9999.98-00 Not Able to Identify Under Present List 06/18/1999
199924056 6402.03-00 Access to Refund 06/18/1999
199924058 501.19-00 Organization of Past or Present Armed Forces Members 06/18/1999
199924058 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 06/18/1999
199924058 4401.00-00 Wagering Tax (Taxable v. Not Taxable) 06/18/1999
199924059 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 06/18/1999
199924059 170.09-03 War Veterans, Etc. 06/18/1999
199924059 501.19-00 Organization of Past or Present Armed Forces Members 06/18/1999
199924060 162.00-00 Trade or Business (Deductible v. Not Deductible) 06/18/1999
199924060 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 06/18/1999
199924060 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 06/18/1999
199924061 852.10-00 Taxable Income of a Regulated Investment Company 06/18/1999
199924061 852.00-00 Taxation of Regulated Investment Companies and Their Shareholders 06/18/1999
199924062 468A.04-02 Revised Schedules 06/18/1999
199924063 115.06-00 Income Accruing to the State 06/18/1999
199924063 115.02-00 Separate Entity v. Integral Part 06/18/1999
199924064 42.10-00 Recapture of Credit 06/18/1999
199924065 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 06/18/1999
199924065 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 06/18/1999
199924066 453.08-01 Election After Revocation 06/18/1999
199924067 401.29-00 Cash or Deferred Arrangements 06/18/1999
199924068 174.05-02 From Amortization to Current Deduction 06/18/1999
199924069 4941.04-00 Definition of Self-Dealing 06/18/1999
199924070 9999.98-00 Not Able to Identify Under Present List 06/18/1999
199924071 172.07-00 Deferred Statutory or Tort Liability Losses 06/18/1999
199925001 4162.01-05 Items of Terminal Tackle 06/25/1999
199925002 460.05-01 Unique Items 06/25/1999
199925003 6511.03-02 Carrybacks: Net Operating Loss and Capital Loss 06/25/1999
199925004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/25/1999
199925004 304.02-04 Distribution to which Section 301 Applies 06/25/1999
199925005 6611.00-00 Interest on Overpayments (Interest v. No Interest) 06/25/1999
199925006 165.13-00 Abandonment Losses 06/25/1999
199925007 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 06/25/1999
199925007 162.04-02 Insurance 06/25/1999
199925008 832.05-00 Premiums Earned 06/25/1999
199925009 162.04-09 Advertising--Contests, Prizes, etc. 06/25/1999
199925010 816.05-00 Guaranteed Renewable Contracts 06/25/1999
199925011 103.02-00 State and Local 06/25/1999
199925011 148.01-03 Reasonable Expectations - Artifice or Device 06/25/1999
199925011 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 06/25/1999
199925012 162.25-01 Ordinary and Necessary 06/25/1999
199925013 925.00-00 Transfer Pricing Rules 06/25/1999
199925013 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 06/25/1999
199925013 6901.03-00 Period of Limitations 06/25/1999
199925014 925.00-00 Transfer Pricing Rules 06/25/1999
199925014 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 06/25/1999
199925014 6901.03-00 Period of Limitations 06/25/1999
199925015 856.01-00 Income Requirements 06/25/1999
199925016 6229.03-01 6 Years for 3 Years 06/25/1999
199925017 721.00-00 Nonrecognition of Gain or Loss on Contributions 06/25/1999
199925018 721.00-00 Nonrecognition of Gain or Loss on Contributions 06/25/1999
199925019 721.00-00 Nonrecognition of Gain or Loss on Contributions 06/25/1999
199925020 721.00-00 Nonrecognition of Gain or Loss on Contributions 06/25/1999
199925021 1362.00-00 Election by Small Business Corporation 06/25/1999
199925022 877.01-00 Principal Purpose--the Avoidance of Tax 06/25/1999
199925023 1362.04-00 Inadvertent Terminations 06/25/1999
199925024 9100.20-00 Section 1502; Election to File Consolidated Return 06/25/1999
199925025 2601.00-00 Tax On Generation Skipping Transfers 06/25/1999
199925026 1362.00-00 Election by Small Business Corporation 06/25/1999
199925027 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 06/25/1999
199925027 2702.00-00 Special Valuation Rules for Transfers in Trust 06/25/1999
199925028 2601.00-00 Tax On Generation Skipping Transfers 06/25/1999
199925028 2654.00-00 Special Rules 06/25/1999
199925029 170.00-00 Charitable, Etc. Contributions and Gifts 06/25/1999
199925029 170.11-00 Ordinary Income and Capital Gain Property 06/25/1999
199925029 170.11-05 Qualified Appreciated Stock 06/25/1999
199925030 2601.00-00 Tax On Generation Skipping Transfers 06/25/1999
199925031 2601.00-00 Tax On Generation Skipping Transfers 06/25/1999
199925032 174.00-00 Research and Experimental Expenditures (Deductible v. Not Deductible) 06/25/1999
199925033 691.00-00 Recipients of Income in Respect of Decedents 06/25/1999
199925034 9100.09-00 Section 442; Accounting Periods 06/25/1999
199925035 9100.18-00 Section 927; FSC Election 06/25/1999
199925036 9100.09-00 Section 442; Accounting Periods 06/25/1999
199925037 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 06/25/1999
199925037 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 06/25/1999
199925038 1362.01-03 Late Elections 06/25/1999
199925039 267.03-02 Controlled Corporations 06/25/1999
199925040 6013.04-01 Innocent Spouse Relief 06/25/1999
199925040 6229.00-00 Period of Limitations for Making Assessments 06/25/1999
199925040 6334.00-00 Property Exempt From Levy 06/25/1999
199925040 6503.00-00 Suspension of Running of Period of Limitation (Suspended v. Not Suspended) 06/25/1999
199925041 954.02-01 Exclusion of Export Financing (See Also 904.00) 06/25/1999
199925042 671.02-00 Persons Treated as Grantors 06/25/1999
199925042 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 06/25/1999
199925042 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.) 06/25/1999
199925042 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 06/25/1999
199925042 4975.04-00 Statutory Exemptions 06/25/1999
199925042 83.00-00 Property Transferred in Connection With Performance of Services 06/25/1999
199925043 2106.03-00 Transfers for Public, Charitable, and Religious Uses 06/25/1999
199925044 1092.00-00 Straddles 06/25/1999
199925044 263.21-00 Interest and Carrying Costs - Straddles 06/25/1999
199925045 401.29-00 Cash or Deferred Arrangements 06/25/1999
199925045 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 06/25/1999
199925045 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 06/25/1999
199925046 4945.00-00 Excise Taxes on Taxable Expenditures 06/25/1999
199925047 1245.01-00 General Rule 06/25/1999
199925047 1250.03-02 Depreciation Adjustments 06/25/1999
199925048 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 06/25/1999
199925049 414.08-00 Church Plan 06/25/1999
199925050 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 06/25/1999
199925051 4941.04-00 Definition of Self-Dealing 06/25/1999
199925051 527.00-00 Political Organizations 06/25/1999
199925052 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 06/25/1999
199925053 1362.01-03 Late Elections 06/25/1999
199925054 2053.00-00 Expenses, Indebtedness, and Taxes (Deductible v. Not Deductible) 06/25/1999
199926001 355.01-01 Split-Off 07/02/1999
199926001 368.04-00 Assets for Control of Transferee (Type "D") 07/02/1999
199926001 355.01-00 Spin-Off 07/02/1999
199926002 64.50.00-00 PROP. SUBJECT TO COLLECT: Withheld amounts on constr. contracts 07/02/1999
199926002 50.14.03-00 LEVY: Failure to surrender property: Penalty for 07/02/1999
199926003 358.02-01 Prior Transactions Affecting Basis 07/02/1999
199926003 351.00-00 Transfer to Corporation Controlled by Transferor 07/02/1999
199926004 103.02-00 State and Local 07/02/1999
199926004 103.06-00 Industrial Development Bonds (Repealed But See 141.00-00|et. seq.) 07/02/1999
199926005 4261.01-00 Amounts Paid 07/02/1999
199926006 338.01-00 Express Election 07/02/1999
199926007 1362.02-03 Passive Investment Income 07/02/1999
199926008 1362.00-00 Election by Small Business Corporation 07/02/1999
199926009 1362.02-03 Passive Investment Income 07/02/1999
199926010 1362.02-03 Passive Investment Income 07/02/1999
199926011 269.01-00 Principal Purpose Text 07/02/1999
199926011 861.03-00 Dividends 07/02/1999
199926011 269.00-00 Acquisitions Made to Evade or Avoid Income Tax 07/02/1999
199926012 6404.00-00 Abatements 07/02/1999
199926013 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 07/02/1999
199926014 1502.91-01 Stock Ownership Requirement 07/02/1999
199926015 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 07/02/1999
199926016 613A.04-02 Retailers Excluded 07/02/1999
199926017 332.00-00 Complete Liquidation of Subsidiaries 07/02/1999
199926017 351.00-00 Transfer to Corporation Controlled by Transferor 07/02/1999
199926017 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 07/02/1999
199926017 368.04-00 Assets for Control of Transferee (Type "D") 07/02/1999
199926017 368.06-00 Change in Identity, etc. (Type "F") 07/02/1999
199926018 1442.04-00 Interest 07/02/1999
199926018 482.03-04 Interest 07/02/1999
199926019 2519.00-00 Disposition of Certain Life Estates 07/02/1999
199926019 2702.00-00 Special Valuation Rules for Transfers in Trust 07/02/1999
199926019 2207A.02-00 Recovery With Respect to Gift Tax 07/02/1999
199926020 42.14-01 Correction of Administrative Errors and Omissions 07/02/1999
199926021 931.00-00 Income From Sources Within Guam, American Samoa or the Northern Mariana Islands 07/02/1999
199926022 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 07/02/1999
199926022 337.00-00 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) 07/02/1999
199926023 894.10-00 Teachers, Students, and Trainees 07/02/1999
199926024 856.00-00 Definition of Real Estate Investment Trust 07/02/1999
199926025 1362.01-03 Late Elections 07/02/1999
199926026 355.03-00 Active Business 07/02/1999
199926026 355.04-00 Business Purpose 07/02/1999
199926027 1362.02-03 Passive Investment Income 07/02/1999
199926028 1362.00-00 Election by Small Business Corporation 07/02/1999
199926029 444.03-00 Procedural Requirements for Making Election 07/02/1999
199926029 9100.09-00 Section 442; Accounting Periods 07/02/1999
199926030 162.36-04 Performance-Based Compensation 07/02/1999
199926030 162.36-00 Million Dollar Cap - Executive Employee Compensation 07/02/1999
199926031 877.01-00 Principal Purpose--the Avoidance of Tax 07/02/1999
199926032 704.01-04 Section 704(c) Considerations 07/02/1999
199926032 721.00-00 Nonrecognition of Gain or Loss on Contributions 07/02/1999
199926032 731.00-00 Extent of Recognition of Gain or Loss on Distribution 07/02/1999
199926033 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 07/02/1999
199926034 3121.01-21 Supplemental Wages Paid by Third Party 07/02/1999
199926034 3121.01-19 When Paid and Received 07/02/1999
199926035 38.04-00 Limitation Based on Amount of Tax 07/02/1999
199926036 355.01-00 Spin-Off 07/02/1999
199926036 355.04-00 Business Purpose 07/02/1999
199926037 368.00-00 Definitions Relating to Corporate Reorganizations 07/02/1999
199926037 355.01-01 Split-Off 07/02/1999
199926038 2601.00-00 Tax On Generation Skipping Transfers 07/02/1999
199926039 2601.00-00 Tax On Generation Skipping Transfers 07/02/1999
199926040 2601.00-00 Tax On Generation Skipping Transfers 07/02/1999
199926041 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 07/02/1999
199926042 174.05-02 From Amortization to Current Deduction 07/02/1999
199926043 42.14-01 Correction of Administrative Errors and Omissions 07/02/1999
199926044 368.05-00 Recapitalization (Type "E") 07/02/1999
199926045 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/02/1999
199926046 414.08-00 Church Plan 07/02/1999
199926047 414.09-00 Certain Employee Contributions 07/02/1999
199926048 4941.04-00 Definition of Self-Dealing 07/02/1999
199926048 4945.04-00 Definition of Taxable Expenditure 07/02/1999
199926049 4941.04-00 Definition of Self-Dealing 07/02/1999

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