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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2,801 - 3,000 of 62,465 files Show per page:  25 50 100 200 « Previous | 11 12 13 14 15 16 17 18 19 20 | 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
199935004 368.04-00 Assets for Control of Transferee (Type "D") 09/03/1999
199935005 28.00.00-00 ERRONEOUS REFUNDS 09/03/1999
199935006 151.08-01 Disallowance in Case of Certain Dependents 09/03/1999
199935007 6501.08-10 Execution of Waiver by Corporation Dissolved or Being Liquidated 09/03/1999
199935008 924.01-00 Definition of Foreign Trading Gross Receipts 09/03/1999
199935008 861.08-01 Allocation 09/03/1999
199935009 1502.21-00 Consolidated Net Operating Loss Deduction 09/03/1999
199935009 9999.98-00 Not Able to Identify Under Present List 09/03/1999
199935009 1502.12-00 Separate Taxable Income 09/03/1999
199935010 1362.01-03 Late Elections 09/03/1999
199935011 167.14-11 Other Intangible Property 09/03/1999
199935011 165.00-00 Deductions For Losses 09/03/1999
199935011 7121.00-00 Closing Agreements 09/03/1999
199935011 197.00-00 Amortization of Goodwill & Certain Other Intangibles 09/03/1999
199935012 1362.01-03 Late Elections 09/03/1999
199935013 7704.03-00 Qualifying Income 09/03/1999
199935013 1362.02-03 Passive Investment Income 09/03/1999
199935014 1362.02-03 Passive Investment Income 09/03/1999
199935014 7704.03-00 Qualifying Income 09/03/1999
199935015 1362.02-03 Passive Investment Income 09/03/1999
199935015 7704.03-00 Qualifying Income 09/03/1999
199935016 704.00-00 Partner's Distributive Share 09/03/1999
199935017 475.00-00 Mark to Market Accounting Method for Dealers in Securities 09/03/1999
199935018 7704.03-00 Qualifying Income 09/03/1999
199935018 1362.02-03 Passive Investment Income 09/03/1999
199935019 267.07-06 Certain Foreign Currency Losses 09/03/1999
199935020 9999.98-00 Not Able to Identify Under Present List 09/03/1999
199935020 1362.03-00 S Termination Year 09/03/1999
199935021 1362.01-03 Late Elections 09/03/1999
199935022 1362.01-03 Late Elections 09/03/1999
199935023 1362.01-03 Late Elections 09/03/1999
199935024 475.05-00 Definitions 09/03/1999
199935025 1362.01-03 Late Elections 09/03/1999
199935026 351.01-00 Control v. No Control by Transferor 09/03/1999
199935026 355.01-00 Spin-Off 09/03/1999
199935027 166.00-00 Bad Debts 09/03/1999
199935027 585.00-00 Reserves for Losses on Loans of Banks 09/03/1999
199935027 1361.00-00 Definitions 09/03/1999
199935027 9100.10-01 Accounting Methods 09/03/1999
199935028 104.02-00 Workmen's Compensation 09/03/1999
199935029 9100.00-00 Extension of Time for Making Certain Elections 09/03/1999
199935029 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 09/03/1999
199935030 1362.00-00 Election by Small Business Corporation 09/03/1999
199935031 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/03/1999
199935032 104.02-00 Workmen's Compensation 09/03/1999
199935033 3231.01-00 Employers v. Not Employers 09/03/1999
199935034 337.00-00 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) 09/03/1999
199935034 368.08-00 Continuity of Interest Rule 09/03/1999
199935035 362.02-00 Capital Contributions by Nonshareholders 09/03/1999
199935036 877.01-00 Principal Purpose--the Avoidance of Tax 09/03/1999
199935037 368.08-00 Continuity of Interest Rule 09/03/1999
199935037 337.00-00 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) 09/03/1999
199935038 877.01-00 Principal Purpose--the Avoidance of Tax 09/03/1999
199935039 877.01-00 Principal Purpose--the Avoidance of Tax 09/03/1999
199935040 1362.02-03 Passive Investment Income 09/03/1999
199935041 2055.12-10 Reformations of Nonqualifying Interests 09/03/1999
199935041 2055.12-05 Unitrusts 09/03/1999
199935042 368.08-02 Proprietary Interest Continuity 09/03/1999
199935043 1362.00-00 Election by Small Business Corporation 09/03/1999
199935043 1362.04-00 Inadvertent Terminations 09/03/1999
199935044 1362.04-00 Inadvertent Terminations 09/03/1999
199935045 1362.04-00 Inadvertent Terminations 09/03/1999
199935046 1361.03-01 Grantor Trusts 09/03/1999
199935046 678.01-01 Release or Modification of Power 09/03/1999
199935047 678.01-01 Release or Modification of Power 09/03/1999
199935047 1361.03-01 Grantor Trusts 09/03/1999
199935048 877.01-00 Principal Purpose--the Avoidance of Tax 09/03/1999
199935049 9100.09-00 Section 442; Accounting Periods 09/03/1999
199935050 368.08-01 Savings and Loan or Life Insurance Companies 09/03/1999
199935051 7701.00-00 Definitions 09/03/1999
199935052 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 09/03/1999
199935053 742.00-00 Basis of Transferee Partner's Interest 09/03/1999
199935053 705.02-00 Adjustments to Basis 09/03/1999
199935053 752.04-00 Sale or Exchange of an Interest 09/03/1999
199935054 9999.98-00 Not Able to Identify Under Present List 09/03/1999
199935055 408.08-00 Tax Treatment of Accounts and Annuities 09/03/1999
199935056 09.08.00-00 BANKRUPTCY CODE CASES: Automatic stay (Sec. 362) 09/03/1999
199935057 9999.98-00 Not Able to Identify Under Present List 09/03/1999
199935058 7701.21-20 Coordination with Income Tax Treaties 09/03/1999
199935058 9114.02-18 Pensions, Annuities, Alimony, and Child Support 09/03/1999
199935059 50.00.00-00 LEVY 09/03/1999
199935060 451.13-00 Prepaid and Advance Income 09/03/1999
199935060 451.15-00 Income From Sales 09/03/1999
199935060 451.19-00 Accrual Method 09/03/1999
199935060 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 09/03/1999
199935061 612.02-00 Allowable Capital Additions in Case of Mines 09/03/1999
199935062 404.11-00 Year of Deduction 09/03/1999
199935063 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 09/03/1999
199935063 115.00-00 Income of States, Municipalities, etc. 09/03/1999
199935063 141.00-00 Private Activity Bond; Qualified Bond 09/03/1999
199935063 145.00-00 Qualified 501(c)(3) Bonds 09/03/1999
199935064 355.01-00 Spin-Off 09/03/1999
199935065 1031.00-00 Exchange of Property Held for Productive Use or Investment 09/03/1999
199935065 708.01-00 Termination 09/03/1999
199935066 368.04-00 Assets for Control of Transferee (Type "D") 09/03/1999
199935066 1362.02-03 Passive Investment Income 09/03/1999
199935067 368.04-00 Assets for Control of Transferee (Type "D") 09/03/1999
199935067 1362.02-03 Passive Investment Income 09/03/1999
199935068 865.07-09 Financial Instruments 09/03/1999
199935069 368.04-00 Assets for Control of Transferee (Type "D") 09/03/1999
199935069 1362.02-03 Passive Investment Income 09/03/1999
199935070 368.04-00 Assets for Control of Transferee (Type "D") 09/03/1999
199935070 1362.02-03 Passive Investment Income 09/03/1999
199935071 856.04-00 Rents From Real Property 09/03/1999
199935072 877.08-00 Ruling Submission by Expatriating Long-Term Resident 09/03/1999
199935073 402.01-00 Exempt Trust 09/03/1999
199935073 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.) 09/03/1999
199935073 415.02-00 Limitation for Defined Contribution Plans 09/03/1999
199935073 4972.00-00 Tax on Excess Contributions for Self-Employed Individuals (Repealed TEFRA -1984) 09/03/1999
199935073 401.04-00 Discrimination as to Contributions or Benefits (See Also 401.29-01,401.20-00,414.00-00) 09/03/1999
199935074 877.01-00 Principal Purpose--the Avoidance of Tax 09/03/1999
199935075 453.08-01 Election After Revocation 09/03/1999
199935076 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 09/03/1999
199936001 6402.01-00 Credit of Overpayment Against Any Tax Liability 09/10/1999
199936001 6621.00-00 Determination of Rate of Interest; Compounding of Interest 09/10/1999
199936002 172.07-00 Deferred Statutory or Tort Liability Losses 09/10/1999
199936003 3401.06-00 Not Employees Under Section 530 of 1978 Revenue Act 09/10/1999
199936003 7701.01-00 Associations v. Corporations 09/10/1999
199936003 7436.05-00 Assessment - In General 09/10/1999
199936004 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 09/10/1999
199936004 2601.00-00 Tax On Generation Skipping Transfers 09/10/1999
199936005 9100.09-00 Section 442; Accounting Periods 09/10/1999
199936006 301.00-00 Distributions of Property 09/10/1999
199936006 267.07-02 Deferral of Loss from Sale or Exchange Between Members 09/10/1999
199936007 482.00-00 Allocation of Income and Deductions Among Taxpayers 09/10/1999
199936008 4999.00-00 Golden Parachute Payments 09/10/1999
199936008 280G.01-00 Definitions 09/10/1999
199936009 148.08-07 Small Governmental Unit Exception 09/10/1999
199936010 2055.07-00 Transfers Not Exclusively for Charitable Purposes 09/10/1999
199936010 9999.98-00 Not Able to Identify Under Present List 09/10/1999
199936010 2055.12-05 Unitrusts 09/10/1999
199936011 707.00-00 Transactions Between Partner and Partnership 09/10/1999
199936011 701.00-00 Partners, Not Partnerships, Subject to Tax 09/10/1999
199936012 9999.97-00 Substance v. Form Issues Not Contained in Present List 09/10/1999
199936012 269.00-00 Acquisitions Made to Evade or Avoid Income Tax 09/10/1999
199936012 351.00-00 Transfer to Corporation Controlled by Transferor 09/10/1999
199936012 482.02-00 Control 09/10/1999
199936013 9100.00-00 Extension of Time for Making Certain Elections 09/10/1999
199936014 9100.00-00 Extension of Time for Making Certain Elections 09/10/1999
199936015 9100.00-00 Extension of Time for Making Certain Elections 09/10/1999
199936016 9100.00-00 Extension of Time for Making Certain Elections 09/10/1999
199936017 1362.01-03 Late Elections 09/10/1999
199936018 280F.05-10 Passenger Automobiles 09/10/1999
199936018 280F.05-06 Means of Transportation 09/10/1999
199936019 704.00-00 Partner's Distributive Share 09/10/1999
199936020 704.00-00 Partner's Distributive Share 09/10/1999
199936021 704.00-00 Partner's Distributive Share 09/10/1999
199936022 469.10-00 Other Definitions and Rules 09/10/1999
199936022 9100.00-00 Extension of Time for Making Certain Elections 09/10/1999
199936023 1362.02-03 Passive Investment Income 09/10/1999
199936024 368.00-00 Definitions Relating to Corporate Reorganizations 09/10/1999
199936024 368.06-00 Change in Identity, etc. (Type "F") 09/10/1999
199936024 351.00-00 Transfer to Corporation Controlled by Transferor 09/10/1999
199936025 468.04-00 Revocation of Election, Separate Reserves 09/10/1999
199936025 468.03-00 Allocation for Property where Election not in Effect 09/10/1999
199936026 468.03-00 Allocation for Property where Election not in Effect 09/10/1999
199936026 468.04-00 Revocation of Election, Separate Reserves 09/10/1999
199936027 1362.01-03 Late Elections 09/10/1999
199936028 1362.01-03 Late Elections 09/10/1999
199936029 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 09/10/1999
199936029 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/10/1999
199936030 104.03-00 Damages 09/10/1999
199936031 2033.00-00 Property in Which Decedent Had an Interest 09/10/1999
199936031 170.00-00 Charitable, Etc. Contributions and Gifts 09/10/1999
199936031 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/10/1999
199936031 1361.03-01 Grantor Trusts 09/10/1999
199936031 4943.00-00 Excise Taxes on Excess Business Holdings 09/10/1999
199936031 2522.02-04 Guaranteed Annuity and Unitrust Interests 09/10/1999
199936032 7701.03-00 Association v. Trust 09/10/1999
199936033 1362.01-03 Late Elections 09/10/1999
199936034 1362.00-00 Election by Small Business Corporation 09/10/1999
199936035 1362.00-00 Election by Small Business Corporation 09/10/1999
199936036 2511.00-00 Transfers in General (Gift v. Not a Gift) 09/10/1999
199936036 2519.00-00 Disposition of Certain Life Estates 09/10/1999
199936037 1362.01-03 Late Elections 09/10/1999
199936038 2702.00-00 Special Valuation Rules for Transfers in Trust 09/10/1999
199936039 1361.05-00 Qualified Subchapter S Subsidiary 09/10/1999
199936039 1362.00-00 Election by Small Business Corporation 09/10/1999
199936040 1362.02-03 Passive Investment Income 09/10/1999
199936041 64.38.00-00 PROPERTY SUBJECT TO COLLECTION: Pensions 09/10/1999
199936041 50.29.00-00 LEVY: Retirement benefits 09/10/1999
199936042 9100.09-00 Section 442; Accounting Periods 09/10/1999
199936043 3231.01-00 Employers v. Not Employers 09/10/1999
199936044 404.04-00 Non-Exempt Funds or Plans 09/10/1999
199936045 1502.13-00 Intercompany Transactions 09/10/1999
199936046 125.00-00 Cafeteria Plans 09/10/1999
199936047 468A.04-02 Revised Schedules 09/10/1999
199936048 468A.04-02 Revised Schedules 09/10/1999
199936049 877.01-00 Principal Purpose--the Avoidance of Tax 09/10/1999
199936050 4945.00-00 Excise Taxes on Taxable Expenditures 09/10/1999
199936051 412.06-00 Minimum Funding Waiver 09/10/1999
199936052 401.06-00 Required Distributions 09/10/1999
199937001 301.00-00 Distributions of Property 09/17/1999
199937001 368.04-00 Assets for Control of Transferee (Type "D") 09/17/1999
199937001 311.00-00 Taxability of Corporation on Distribution 09/17/1999
199937001 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/17/1999
199937001 355.01-00 Spin-Off 09/17/1999
199937002 64.23.00-00 PROPERTY SUBJECT TO COLLECTION: Insurance policies 09/17/1999
199937002 45.00.00-00 INSURANCE POLICY (See also PROPERTY SUBJECT TO COLLECTION) 09/17/1999
199937003 6012.04-00 Receivers 09/17/1999

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