IRS Written Determinations
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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
199932007 162.04-03 Capture Insurance 08/13/1999
199932008 51.43.00-00 LIENS: Priority over security interests 08/13/1999
199932009 50.00.00-00 LEVY 08/13/1999
199932010 6601.02-01 Starting Date (Avon Products) 08/13/1999
199932011 165.06-00 Worthless Securities 08/13/1999
199932011 1502.13-00 Intercompany Transactions 08/13/1999
199932011 1502.19-00 Excess Losses 08/13/1999
199932011 1502.20-00 Loss Disallowance Rule 08/13/1999
199932011 1502.80-00 Applicability of Other Provisions of Law 08/13/1999
199932012 1221.12-02 Business Hedges 08/13/1999
199932012 446.01-00 Clearly v. Not Clearly Reflecting Income 08/13/1999
199932013 108.02-00 Reduction of Tax Attributes 08/13/1999
199932014 1311.00-00 Correction of Error 08/13/1999
199932015 7121.00-00 Closing Agreements 08/13/1999
199932016 6601.01-00 Interest on Deficiencies 08/13/1999
199932017 141.07-00 Management Contracts 08/13/1999
199932018 9100.00-00 Extension of Time for Making Certain Elections 08/13/1999
199932019 108.01-02 Insolvent Taxpayer 08/13/1999
199932020 1362.01-03 Late Elections 08/13/1999
199932021 936.03-05 Profit Split Election 08/13/1999
199932021 861.08-05 Research and Experimental Expenditures -- Allocation 08/13/1999
199932022 925.00-00 Transfer Pricing Rules 08/13/1999
199932022 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 08/13/1999
199932022 6901.03-00 Period of Limitations 08/13/1999
199932023 9100.09-00 Section 442; Accounting Periods 08/13/1999
199932024 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 08/13/1999
199932024 7704.03-00 Qualifying Income 08/13/1999
199932025 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 08/13/1999
199932025 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 08/13/1999
199932026 1362.04-00 Inadvertent Terminations 08/13/1999
199932027 642.03-03 Paid or Permanently Set Aside 08/13/1999
199932028 642.03-03 Paid or Permanently Set Aside 08/13/1999
199932029 1362.01-03 Late Elections 08/13/1999
199932030 1362.01-03 Late Elections 08/13/1999
199932031 419.00-00 Treatment of Funded Welfare Benefit Plans 08/13/1999
199932031 671.02-00 Persons Treated as Grantors 08/13/1999
199932031 677.04-00 Discharge of Obligation of Grantor or Spouse 08/13/1999
199932031 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 08/13/1999
199932031 83.01-00 When Includible in Gross Income 08/13/1999
199932032 4976.00-00 Taxes with Respect to Funded Welfare Benefit Plans 08/13/1999
199932032 61.44-00 Recovery of Items Previously Deducted--Tax Benefit 08/13/1999
199932033 444.03-00 Procedural Requirements for Making Election 08/13/1999
199932033 9100.09-00 Section 442; Accounting Periods 08/13/1999
199932034 1503.04-04 Dual Resident Corporation 08/13/1999
199932034 9100.22-00 Other 08/13/1999
199932035 877.01-00 Principal Purpose--the Avoidance of Tax 08/13/1999
199932036 1362.01-03 Late Elections 08/13/1999
199932037 1362.01-03 Late Elections 08/13/1999
199932038 1362.00-00 Election by Small Business Corporation 08/13/1999
199932039 877.01-00 Principal Purpose--the Avoidance of Tax 08/13/1999
199932040 877.01-00 Principal Purpose--the Avoidance of Tax 08/13/1999
199932041 355.01-01 Split-Off 08/13/1999
199932042 2518.01-02 Acceptance of Benefits 08/13/1999
199932043 2652.01-02 Special Election for QTIP 08/13/1999
199932043 9100.00-00 Extension of Time for Making Certain Elections 08/13/1999
199932044 9100.09-00 Section 442; Accounting Periods 08/13/1999
199932045 457.05-00 Eligible Deferred Compensation Plan Defined 08/13/1999
199932045 457.12-02 Custodial Accounts and Contracts 08/13/1999
199932045 457.01-00 Year of Inclusion in Gross Income 08/13/1999
199932046 894.00-00 Income Affected by Treaty 08/13/1999
199932047 50.00.00-00 LEVY 08/13/1999
199932048 6041.06-00 Exceptions 08/13/1999
199932049 446.00-00 General Rule for Methods of Accounting (Permissible v. Not Permissible) 08/13/1999
199932050 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 08/13/1999
199932050 419.00-00 Treatment of Funded Welfare Benefit Plans 08/13/1999
199932051 507.00-00 Termination of Private Foundation Status 08/13/1999
199932051 509.00-00 Private Foundation Defined 08/13/1999
199932051 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 08/13/1999
199932051 4941.04-00 Definition of Self-Dealing 08/13/1999
199932051 4942.03-05 Qualifying Distribution 08/13/1999
199932051 4943.00-00 Excise Taxes on Excess Business Holdings 08/13/1999
199932051 4944.00-00 Excise Tax on "Jeopardizing" Investments 08/13/1999
199932051 4945.04-06 Expenditure Responsibility 08/13/1999
199932051 6033.02-01 Private Foundation 08/13/1999
199932052 513.00-00 Unrelated v. Not Unrelated Trade or Business 08/13/1999
199932053 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 08/13/1999
199932054 1362.04-00 Inadvertent Terminations 08/13/1999
199932055 414.01-00 Service for Predecessor Employer 08/13/1999
199932056 266.01-00 Elections 08/13/1999
199933001 1014.07-01 Value Determined on Date of Death 08/20/1999
199933002 2701.00-00 Special Valuation Rules for Transfers of Interests in Corporations or Partnerships 08/20/1999
199933003 165.13-00 Abandonment Losses 08/20/1999
199933003 597.01-00 By Federal Savings and Loan Insurance Corp. 08/20/1999
199933004 6404.00-00 Abatements 08/20/1999
199933004 6225.00-00 Assessments Made Only After Partnership Level Proceedings Are Completed 08/20/1999
199933005 311.01-00 With Respect to its Stock 08/20/1999
199933005 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 08/20/1999
199933005 482.00-00 Allocation of Income and Deductions Among Taxpayers 08/20/1999
199933005 446.03-00 Methods of Accounting (Permissible Method v. Not Permissible) 08/20/1999
199933006 7431.00-00 Civil Damages for Unauthorized Disclosure of Returns Information 08/20/1999
199933007 3401.01-00 Wages Subject to Withholding 08/20/1999
199933007 3402.04-00 Included and Excluded Wages (50% Rule) 08/20/1999
199933008 833.02-00 Special Deduction 08/20/1999
199933009 3231.01-00 Employers v. Not Employers 08/20/1999
199933010 3231.01-00 Employers v. Not Employers 08/20/1999
199933011 17.12.07-00 COMP. AND SETTLEMENT: Compu. of income: Payments on offer 08/20/1999
199933012 1502.76-01 Income Allocation 08/20/1999
199933013 162.04-03 Capture Insurance 08/20/1999
199933014 4251.00-00 Communications Tax (Taxable v. Not Taxable) 08/20/1999
199933015 4251.00-00 Communications Tax (Taxable v. Not Taxable) 08/20/1999
199933016 1362.02-03 Passive Investment Income 08/20/1999
199933017 85.02.00-00 WAIVERS: Collection 08/20/1999
199933017 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 08/20/1999
199933017 04.15.00-00 ASSESSMENTS: Validity 08/20/1999
199933018 4081.00-00 Gasoline and Diesel Fuels 08/20/1999
199933019 302.03-00 Complete Termination of Interest 08/20/1999
199933020 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 08/20/1999
199933020 2601.03-01 Irrevocable Trusts 08/20/1999
199933020 2041.08-00 Partial Release of Powers 08/20/1999
199933021 117.05-00 Limitation 08/20/1999
199933022 9100.09-00 Section 442; Accounting Periods 08/20/1999
199933023 1362.01-03 Late Elections 08/20/1999
199933024 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 08/20/1999
199933025 1362.02-03 Passive Investment Income 08/20/1999
199933026 877.01-00 Principal Purpose--the Avoidance of Tax 08/20/1999
199933027 2601.00-00 Tax On Generation Skipping Transfers 08/20/1999
199933027 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/20/1999
199933027 1015.02-00 Acquired by Gift After December 31, 1920 08/20/1999
199933028 9100.09-00 Section 442; Accounting Periods 08/20/1999
199933029 170.09-00 Donees of Charitable Contributions in General 08/20/1999
199933029 170.14-00 Qualified Conservation Contribution 08/20/1999
199933029 170.00-00 Charitable, Etc. Contributions and Gifts 08/20/1999
199933030 9100.09-00 Section 442; Accounting Periods 08/20/1999
199933031 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 08/20/1999
199933031 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 08/20/1999
199933032 1362.01-03 Late Elections 08/20/1999
199933033 72.21-00 Annuity Contracts Not Held By Natural Persons 08/20/1999
199933034 2041.08-00 Partial Release of Powers 08/20/1999
199933034 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 08/20/1999
199933034 2601.03-01 Irrevocable Trusts 08/20/1999
199933035 1362.04-00 Inadvertent Terminations 08/20/1999
199933036 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 08/20/1999
199933036 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 08/20/1999
199933037 3401.01-00 Wages Subject to Withholding 08/20/1999
199933037 3402.04-00 Included and Excluded Wages (50% Rule) 08/20/1999
199933038 72.20-00 Tax on Early Distributions from Qualified Retirement Plans 08/20/1999
199933038 408.03-00 Rollover Contributions 08/20/1999
199933039 6091.01-04 Hand-carried Returns of Persons Other Than Corporations 08/20/1999
199933039 6091.10-01 Persons Other Than Corporations 08/20/1999
199933039 6091.01-01 General Rules for Persons Other Than Corporation 08/20/1999
199933040 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 08/20/1999
199933040 301.00-00 Distributions of Property 08/20/1999
199933041 3231.01-00 Employers v. Not Employers 08/20/1999
199933042 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 08/20/1999
199933042 9100.00-00 Extension of Time for Making Certain Elections 08/20/1999
199933043 168.00-00 Modified Accelerated Cost Recovery System 08/20/1999
199933043 9100.03-00 Section 146; Volume Cap 08/20/1999
199933044 1362.01-03 Late Elections 08/20/1999
199933045 1362.01-03 Late Elections 08/20/1999
199933046 1362.01-03 Late Elections 08/20/1999
199933047 1362.01-03 Late Elections 08/20/1999
199933048 414.09-00 Certain Employee Contributions 08/20/1999
199933049 414.08-00 Church Plan 08/20/1999
199933050 4942.00-00 Taxes on Failure to Distribute Income 08/20/1999
199933050 507.04-00 Termination Under Section 507(b)(1)(B) 08/20/1999
199933051 4942.03-05 Qualifying Distribution 08/20/1999
199933051 4944.03-00 Exception for Program-Related Investments 08/20/1999
199933051 4942.03-03 Minimum Investment Return 08/20/1999
199933052 412.06-00 Minimum Funding Waiver 08/20/1999
199933053 414.08-00 Church Plan 08/20/1999
199934001 302.01-04 Meaningful Reduction of Interest 08/27/1999
199934001 356.01-01 Dividend Status 08/27/1999
199934002 83.12-00 Property 08/27/1999
199934002 404.10-00 Deferred Compensation 08/27/1999
199934002 419.03-00 Welfare Benefit Fund 08/27/1999
199934002 461.01-00 Accrual Method 08/27/1999
199934003 985.02-02 Currency Gain or Loss Determination 08/27/1999
199934004 1362.04-00 Inadvertent Terminations 08/27/1999
199934005 1362.04-00 Inadvertent Terminations 08/27/1999
199934006 1042.02-00 Requirements 08/27/1999
199934007 1042.02-00 Requirements 08/27/1999
199934008 1042.02-00 Requirements 08/27/1999
199934009 61.43-00 Form v. Substance 08/27/1999
199934009 482.00-00 Allocation of Income and Deductions Among Taxpayers 08/27/1999
199934010 468A.04-02 Revised Schedules 08/27/1999
199934010 468A.03-04 Formulas or Other Methods 08/27/1999
199934011 2511.00-00 Transfers in General (Gift v. Not a Gift) 08/27/1999
199934012 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 08/27/1999
199934012 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 08/27/1999
199934013 277.00-00 Deduction Incurred by Certain Membership Organizations in Transactions With Members 08/27/1999
199934013 528.00-00 Certain Homeowners Associations 08/27/1999
199934014 47.02-01 Qualified Rehabilitated Building 08/27/1999
199934014 47.02-06 Qualified Rehabilitation Expenditures 08/27/1999
199934015 4371.00-00 Foreign Insurers Policies Tax (Taxable v. Not Taxable) 08/27/1999
199934016 174.05-01 From Current Deduction to Amortization 08/27/1999
199934017 32.00-00 (Former Section 43 Redesignated Section 32) Earned Income Credit 08/27/1999
199934018 32.02-00 Earned Income 08/27/1999
199934019 50.00.00-00 LEVY 08/27/1999
199934020 9999.98-00 Not Able to Identify Under Present List 08/27/1999
199934021 1362.04-00 Inadvertent Terminations 08/27/1999
199934022 1362.01-03 Late Elections 08/27/1999
199934023 1041.01-00 Transfers Incident to Divorce 08/27/1999
199934024 408.03-00 Rollover Contributions 08/27/1999
199934024 9999.98-00 Not Able to Identify Under Present List 08/27/1999
199934025 408.00-00 Individual Retirement Accounts 08/27/1999
199934025 408.03-00 Rollover Contributions 08/27/1999
199935001 808.01-00 Definition Policyholder Dividends 09/03/1999
199935002 108.01-02 Insolvent Taxpayer 09/03/1999
199935003 2035.00-00 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 09/03/1999
199935003 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 09/03/1999

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