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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301 - 400 of 62,465 files Show per page:  25 50 100 200 « Previous | 1 2 3 4 5 6 7 8 9 10 | Next » 
Number Sorted Ascending Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
199905030 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 02/05/1999
199905030 4941.00-00 Excise Taxes on Acts of Self-Dealing 02/05/1999
199905030 4942.03-05 Qualifying Distribution 02/05/1999
199905030 4945.04-06 Expenditure Responsibility 02/05/1999
199905030 507.05-00 Liability of Transferee Organizations 02/05/1999
199905031 512.01-00 Exception, Additions, and Limitations on Unrelated Income 02/05/1999
199905031 513.00-00 Unrelated v. Not Unrelated Trade or Business 02/05/1999
199905032 401.29-02 Special Distribution Requirements 02/05/1999
199905033 163.00-00 Interest 02/05/1999
199905033 461.08-02 Cash Basis 02/05/1999
199905034 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 02/05/1999
199905035 414.15-00 Controlled Groups, Affiliated Service Groups, Employee Leasing, Other Arrangements 02/05/1999
199905036 414.15-00 Controlled Groups, Affiliated Service Groups, Employee Leasing, Other Arrangements 02/05/1999
199905037 402.08-00 Rollover Contributions 02/05/1999
199905038 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 02/05/1999
199905038 512.01-00 Exception, Additions, and Limitations on Unrelated Income 02/05/1999
199905038 4940.02-00 Computation of Net Investment Income 02/05/1999
199905038 4941.04-00 Definition of Self-Dealing 02/05/1999
199905038 4942.01-02 Other Special Cases of Non-Application 02/05/1999
199905039 4942.03-07 Set-Asides 02/05/1999
199905040 6501.04-13 Partnership and Individual Partner Returns 02/05/1999
199905040 6501.04-14 S Corporation and Shareholder Returns 02/05/1999
199905040 6229.00-00 Period of Limitations for Making Assessments 02/05/1999
199906001 3121.00-00 Definitions 02/12/1999
199906002 1362.00-00 Election by Small Business Corporation 02/12/1999
199906003 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 02/12/1999
199906003 2601.03-01 Irrevocable Trusts 02/12/1999
199906003 2041.08-00 Partial Release of Powers 02/12/1999
199906004 61.00-00 Gross Income v. Not Gross Income 02/12/1999
199906005 1361.00-00 Definitions 02/12/1999
199906005 9100.00-00 Extension of Time for Making Certain Elections 02/12/1999
199906006 9100.00-00 Extension of Time for Making Certain Elections 02/12/1999
199906006 2652.01-02 Special Election for QTIP 02/12/1999
199906007 355.01-01 Split-Off 02/12/1999
199906008 404.10-00 Deferred Compensation 02/12/1999
199906008 451.13-00 Prepaid and Advance Income 02/12/1999
199906008 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 02/12/1999
199906008 83.13-00 Rabbi Trusts 02/12/1999
199906009 1362.00-00 Election by Small Business Corporation 02/12/1999
199906010 1362.00-00 Election by Small Business Corporation 02/12/1999
199906010 1362.04-00 Inadvertent Terminations 02/12/1999
199906011 2055.12-05 Unitrusts 02/12/1999
199906011 2055.12-10 Reformations of Nonqualifying Interests 02/12/1999
199906012 721.00-00 Nonrecognition of Gain or Loss on Contributions 02/12/1999
199906013 1362.00-00 Election by Small Business Corporation 02/12/1999
199906014 2702.02-02 Personal Residence in Trust 02/12/1999
199906015 61.00-00 Gross Income v. Not Gross Income 02/12/1999
199906015 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 02/12/1999
199906016 1503.03-00 Dual Resident Corporations (Repealed in 1976) 02/12/1999
199906016 953.00-00 Insurance Income 02/12/1999
199906017 337.00-00 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) 02/12/1999
199906017 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 02/12/1999
199906018 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 02/12/1999
199906019 9100.00-00 Extension of Time for Making Certain Elections 02/12/1999
199906020 1362.00-00 Election by Small Business Corporation 02/12/1999
199906021 61.00-00 Gross Income v. Not Gross Income 02/12/1999
199906021 61.03-00 Loan or Mortgage v. Sale 02/12/1999
199906021 61.43-00 Form v. Substance 02/12/1999
199906021 451.01-00 Annual Theory 02/12/1999
199906022 9100.00-00 Extension of Time for Making Certain Elections 02/12/1999
199906023 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 02/12/1999
199906024 355.01-02 Split-Up 02/12/1999
199906025 465.00-00 Deductions Limited to Amount at Risk 02/12/1999
199906025 752.00-00 Treatment of Certain Liabilities 02/12/1999
199906025 752.03-00 Liability to Which Property is Subject 02/12/1999
199906025 752.07-00 Sharing Non-recourse Liabilities 02/12/1999
199906026 162.00-00 Trade or Business (Deductible v. Not Deductible) 02/12/1999
199906026 61.08-00 General Exclusions From Gross Income 02/12/1999
199906027 1362.04-00 Inadvertent Terminations 02/12/1999
199906028 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 02/12/1999
199906029 9999.98-00 Not Able to Identify Under Present List 02/12/1999
199906030 9999.98-00 Not Able to Identify Under Present List 02/12/1999
199906031 9999.98-00 Not Able to Identify Under Present List 02/12/1999
199906032 9999.98-00 Not Able to Identify Under Present List 02/12/1999
199906033 9999.98-00 Not Able to Identify Under Present List 02/12/1999
199906034 9999.98-00 Not Able to Identify Under Present List 02/12/1999
199906035 1248.02-00 Determination of Earnings and Profits 02/12/1999
199906035 902.06-00 Distributions Out of Pre-1987 Earnings 02/12/1999
199906035 964.01-00 Earnings and Profits 02/12/1999
199906035 1248.01-01 Credit for Foreign Taxes 02/12/1999
199906036 115.02-00 Separate Entity v. Integral Part 02/12/1999
199906037 3406.01-00 Requirement to Deduct and Withhold 02/12/1999
199906037 3406.02-00 Reportable Payment 02/12/1999
199906037 6041.01-00 Persons Engaged in Trade or Business 02/12/1999
199906037 6041.02-00 Payments in Course of Trade or Business 02/12/1999
199906038 29.01-00 Allowance of Credit 02/12/1999
199906038 29.03-00 Definitions 02/12/1999
199906039 453.00-00 Installment Method (Available v. Not Available) 02/12/1999
199906039 453.08-00 Revocation of Elections 02/12/1999
199906039 453.08-01 Election After Revocation 02/12/1999
199906040 1362.00-00 Election by Small Business Corporation 02/12/1999
199906041 9100.09-00 Section 442; Accounting Periods 02/12/1999
199906042 9100.09-00 Section 442; Accounting Periods 02/12/1999
199906043 9100.09-00 Section 442; Accounting Periods 02/12/1999
199906044 1361.00-00 Definitions 02/12/1999
199906045 9100.09-00 Section 442; Accounting Periods 02/12/1999
199906046 9100.09-00 Section 442; Accounting Periods 02/12/1999
199906047 9100.09-00 Section 442; Accounting Periods 02/12/1999
199906048 9100.09-00 Section 442; Accounting Periods 02/12/1999
199906049 9100.09-00 Section 442; Accounting Periods 02/12/1999

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