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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401 - 500 of 63,921 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
199906050 4945.00-00 Excise Taxes on Taxable Expenditures 02/12/1999
199906051 414.09-00 Certain Employee Contributions 02/12/1999
199906052 4942.03-05 Qualifying Distribution 02/12/1999
199906053 4942.03-07 Set-Asides 02/12/1999
199906054 501.03-10 Homes for Aged and Related Organizations (See Also 0501.04-02) 02/12/1999
199906054 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 02/12/1999
199906054 509.02-00 Exceptions to Private Foundation Status 02/12/1999
199906054 509.02-01 Publicly Supported Organizations 02/12/1999
199906054 509.02-02 Supporting Organizations 02/12/1999
199906054 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 02/12/1999
199906054 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 02/12/1999
199906054 513.00-00 Unrelated v. Not Unrelated Trade or Business 02/12/1999
199906055 507.00-00 Termination of Private Foundation Status 02/12/1999
199906056 4945.00-00 Excise Taxes on Taxable Expenditures 02/12/1999
199906057 4401.00-00 Wagering Tax (Taxable v. Not Taxable) 02/12/1999
199907001 368.03-00 Stock for Property (Type "C") 02/19/1999
199907002 163.00-00 Interest 02/19/1999
199907003 61.05-03 Compensation 02/19/1999
199907003 83.03-02 Transferability of Property 02/19/1999
199907003 451.01-00 Annual Theory 02/19/1999
199907003 641.00-00 Imposition of Tax 02/19/1999
199907003 643.03-00 Beneficiary Defined 02/19/1999
199907003 662.01-00 Character of Amounts 02/19/1999
199907004 163.07-00 Original Issue Discount 02/19/1999
199907004 1012.00-00 Basis of Property--Costs 02/19/1999
199907004 1272.00-00 Current Inclusion in Income of Original Issue Discount 02/19/1999
199907004 1274.00-00 Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property 02/19/1999
199907004 6662.00-00 Accuracy-related penalty 02/19/1999
199907005 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 02/19/1999
199907005 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 02/19/1999
199907006 337.00-00 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) 02/19/1999
199907006 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 02/19/1999
199907007 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 02/19/1999
199907007 368.04-00 Assets for Control of Transferee (Type "D") 02/19/1999
199907008 2601.00-00 Tax On Generation Skipping Transfers 02/19/1999
199907009 1362.04-00 Inadvertent Terminations 02/19/1999
199907010 1362.00-00 Election by Small Business Corporation 02/19/1999
199907011 469.03-03 Definition of Activity 02/19/1999
199907011 469.10-00 Other Definitions and Rules 02/19/1999
199907012 1362.00-00 Election by Small Business Corporation 02/19/1999
199907013 664.03-03 Unitrust With Income Exception 02/19/1999
199907014 9100.00-00 Extension of Time for Making Certain Elections 02/19/1999
199907014 1502.20-00 Loss Disallowance Rule 02/19/1999
199907015 2651.01-00 Lineal Descendants 02/19/1999
199907016 1503.03-00 Dual Resident Corporations (Repealed in 1976) 02/19/1999
199907016 953.00-00 Insurance Income 02/19/1999
199907017 9999.98-00 Not Able to Identify Under Present List 02/19/1999
199907018 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 02/19/1999
199907019 50.20.00-00 LEVY: Levy procedure 02/19/1999
199907020 4081.00-00 Gasoline and Diesel Fuels 02/19/1999
199907021 9999.98-00 Not Able to Identify Under Present List 02/19/1999
199907022 954.02-02 Exclusion of Certain Dividends, Interest, Rents and Royalties from RelatedPersons 02/19/1999
199907023 368.00-00 Definitions Relating to Corporate Reorganizations 02/19/1999
199907023 1361.01-05 Ineligible Corporation 02/19/1999
199907023 355.01-01 Split-Off 02/19/1999
199907024 9100.09-00 Section 442; Accounting Periods 02/19/1999
199907025 9100.09-00 Section 442; Accounting Periods 02/19/1999
199907026 460.00-00 Special Rules for Long-Term Contracts 02/19/1999
199907027 9100.09-00 Section 442; Accounting Periods 02/19/1999
199907028 4942.03-07 Set-Asides 02/19/1999
199907029 1031.05-00 Deferred Exchanges 02/19/1999
199907029 1033.00-00 Involuntary Conversion 02/19/1999
199907029 703.05-00 Partnership Elections 02/19/1999
199908001 4251.00-00 Communications Tax (Taxable v. Not Taxable) 02/26/1999
199908002 170.00-00 Charitable, Etc. Contributions and Gifts 02/26/1999
199908002 1361.00-00 Definitions 02/26/1999
199908002 170.10-00 Carryovers 02/26/1999
199908002 2522.02-04 Guaranteed Annuity and Unitrust Interests 02/26/1999
199908002 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 02/26/1999
199908002 2642.00-00 Inclusion Ratio 02/26/1999
199908002 675.04-00 General Powers of Administration 02/26/1999
199908003 1502.77-00 Common Parent Agent for Subsidiaries 02/26/1999
199908004 9999.98-00 Not Able to Identify Under Present List 02/26/1999
199908005 108.00-00 Income From Discharge of Indebtedness 02/26/1999
199908005 1502.13-00 Intercompany Transactions 02/26/1999
199908005 1502.20-00 Loss Disallowance Rule 02/26/1999
199908005 1502.32-00 Investment Adjustment 02/26/1999
199908006 677.00-00 Income for Benefit of Grantor 02/26/1999
199908006 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 02/26/1999
199908006 61.00-00 Gross Income v. Not Gross Income 02/26/1999
199908007 9100.22-00 Other 02/26/1999
199908007 1503.03-00 Dual Resident Corporations (Repealed in 1976) 02/26/1999
199908008 1362.02-03 Passive Investment Income 02/26/1999
199908009 2053.05-00 Administration Expenses in General 02/26/1999
199908010 368.04-00 Assets for Control of Transferee (Type "D") 02/26/1999
199908010 1362.02-03 Passive Investment Income 02/26/1999
199908010 355.01-01 Split-Off 02/26/1999
199908011 1362.00-00 Election by Small Business Corporation 02/26/1999
199908012 1362.00-00 Election by Small Business Corporation 02/26/1999
199908013 7702.20-00 Correction of Errors 02/26/1999
199908013 7702A.00-00 Modified Endowment Contracts 02/26/1999
199908013 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 02/26/1999
199908013 101.00-00 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 02/26/1999
199908013 264.00-00 Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) 02/26/1999
199908013 7702.00-00 Life Insurance Contract Defined 02/26/1999
199908014 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 02/26/1999
199908015 104.02-00 Workmen's Compensation 02/26/1999
199908016 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 02/26/1999
199908016 264.00-00 Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) 02/26/1999
199908016 7702.00-00 Life Insurance Contract Defined 02/26/1999

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