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 - 350 of 62,064 files Show per page:  25 50 100 200 « Previous | 3 4 5 6 7 8 9 10 11 12 | 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
199905030 507.05-00 Liability of Transferee Organizations 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 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 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 461.08-02 Cash Basis 02/05/1999
199905033 163.00-00 Interest 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 6229.00-00 Period of Limitations for Making Assessments 02/05/1999
199905040 6501.04-14 S Corporation and Shareholder Returns 02/05/1999
199905040 6501.04-13 Partnership and Individual Partner Returns 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 2652.01-02 Special Election for QTIP 02/12/1999
199906006 9100.00-00 Extension of Time for Making Certain Elections 02/12/1999
199906007 355.01-01 Split-Off 02/12/1999
199906008 83.13-00 Rabbi Trusts 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
199906009 1362.00-00 Election by Small Business Corporation 02/12/1999
199906010 1362.04-00 Inadvertent Terminations 02/12/1999
199906010 1362.00-00 Election by Small Business Corporation 02/12/1999
199906011 2055.12-10 Reformations of Nonqualifying Interests 02/12/1999
199906011 2055.12-05 Unitrusts 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 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 02/12/1999
199906015 61.00-00 Gross Income v. Not Gross Income 02/12/1999
199906016 953.00-00 Insurance Income 02/12/1999
199906016 1503.03-00 Dual Resident Corporations (Repealed in 1976) 02/12/1999

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