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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Number Not sorted Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Sorted Ascending Help on Released
199908016 7702A.00-00 Modified Endowment Contracts 02/26/1999
199908016 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 02/26/1999
199908017 9100.00-00 Extension of Time for Making Certain Elections 02/26/1999
199908017 2652.01-02 Special Election for QTIP 02/26/1999
199908017 2654.00-00 Special Rules 02/26/1999
199908018 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 02/26/1999
199908019 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 02/26/1999
199908020 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 02/26/1999
199908021 585.00-00 Reserves for Losses on Loans of Banks 02/26/1999
199908021 9100.10-01 Accounting Methods 02/26/1999
199908021 166.00-00 Bad Debts 02/26/1999
199908022 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 02/26/1999
199908022 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 02/26/1999
199908022 2702.01-00 Valuation of Retained Interests 02/26/1999
199908022 2601.00-00 Tax On Generation Skipping Transfers 02/26/1999
199908023 856.04-00 Rents From Real Property 02/26/1999
199908024 2652.01-00 Transferor Defined 02/26/1999
199908024 2632.03-00 Allocation of Unused GST Exemption 02/26/1999
199908024 9100.00-00 Extension of Time for Making Certain Elections 02/26/1999
199908025 1362.00-00 Election by Small Business Corporation 02/26/1999
199908026 351.00-00 Transfer to Corporation Controlled by Transferor 02/26/1999
199908027 9100.22-00 Other 02/26/1999
199908027 877.00-00 Expatriation to Avoid Tax 02/26/1999
199908028 877.00-00 Expatriation to Avoid Tax 02/26/1999
199908028 9100.22-00 Other 02/26/1999
199908029 9100.22-00 Other 02/26/1999
199908029 877.00-00 Expatriation to Avoid Tax 02/26/1999
199908030 9100.00-00 Extension of Time for Making Certain Elections 02/26/1999
199908031 2652.01-02 Special Election for QTIP 02/26/1999
199908031 9100.00-00 Extension of Time for Making Certain Elections 02/26/1999
199908032 2702.02-02 Personal Residence in Trust 02/26/1999
199908033 2511.00-00 Transfers in General (Gift v. Not a Gift) 02/26/1999
199908034 1362.00-00 Election by Small Business Corporation 02/26/1999
199908035 1362.00-00 Election by Small Business Corporation 02/26/1999
199908036 355.03-01 Five-Year Requirement 02/26/1999
199908036 368.04-00 Assets for Control of Transferee (Type "D") 02/26/1999
199908037 42.04-00 Eligible Basis 02/26/1999
199908037 42.10-00 Recapture of Credit 02/26/1999
199908038 501.12-02 Mutual or Cooperative Telephone Companies 02/26/1999
199908038 513.03-00 Cooperatives 02/26/1999
199908039 170.05-00 Corporations on Accrual Basis 02/26/1999
199908039 267.00-00 Losses, Expenses, and Interest With Respect to Transactions Between Related Parties 02/26/1999
199908039 1366.00-00 Pass-Thru of Items to Shareholders 02/26/1999
199908040 453.06-01 Dealer in Personalty 02/26/1999
199908041 117.05-00 Limitation 02/26/1999
199908042 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 02/26/1999
199908043 708.03-00 Division 02/26/1999
199908044 1248.03-00 Limitation of Tax Applicable to Individuals 02/26/1999
199908044 1366.00-00 Pass-Thru of Items to Shareholders 02/26/1999
199908045 1248.03-00 Limitation of Tax Applicable to Individuals 02/26/1999
199908045 1366.00-00 Pass-Thru of Items to Shareholders 02/26/1999
199908046 1362.04-00 Inadvertent Terminations 02/26/1999
199908047 1362.00-00 Election by Small Business Corporation 02/26/1999
199908048 1362.00-00 Election by Small Business Corporation 02/26/1999
199908049 1362.00-00 Election by Small Business Corporation 02/26/1999
199908050 1362.00-00 Election by Small Business Corporation 02/26/1999
199908051 1362.00-00 Election by Small Business Corporation 02/26/1999
199908052 507.05-00 Liability of Transferee Organizations 02/26/1999
199908052 4945.04-06 Expenditure Responsibility 02/26/1999
199908052 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 02/26/1999
199908052 4941.00-00 Excise Taxes on Acts of Self-Dealing 02/26/1999
199908052 4942.03-05 Qualifying Distribution 02/26/1999
199908053 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 02/26/1999
199908053 4941.00-00 Excise Taxes on Acts of Self-Dealing 02/26/1999
199908053 4942.03-05 Qualifying Distribution 02/26/1999
199908053 4945.04-06 Expenditure Responsibility 02/26/1999
199908053 507.05-00 Liability of Transferee Organizations 02/26/1999
199908054 4976.01-00 Disqualified Benefits 02/26/1999
199908055 507.00-00 Termination of Private Foundation Status 02/26/1999
199908055 4941.00-00 Excise Taxes on Acts of Self-Dealing 02/26/1999
199908055 4942.00-00 Taxes on Failure to Distribute Income 02/26/1999
199908055 4943.00-00 Excise Taxes on Excess Business Holdings 02/26/1999
199908055 4944.00-00 Excise Tax on "Jeopardizing" Investments 02/26/1999
199908055 4945.00-00 Excise Taxes on Taxable Expenditures 02/26/1999
199908055 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 02/26/1999
199908056 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 02/26/1999
199908056 4941.00-00 Excise Taxes on Acts of Self-Dealing 02/26/1999
199908056 507.00-00 Termination of Private Foundation Status 02/26/1999
199908056 4942.00-00 Taxes on Failure to Distribute Income 02/26/1999
199908056 4943.00-00 Excise Taxes on Excess Business Holdings 02/26/1999
199908056 4944.00-00 Excise Tax on "Jeopardizing" Investments 02/26/1999
199908056 4945.00-00 Excise Taxes on Taxable Expenditures 02/26/1999
199908057 9100.00-00 Extension of Time for Making Certain Elections 02/26/1999
199908058 9999.98-00 Not Able to Identify Under Present List 02/26/1999
199908059 404.16-00 Dividend Paid Deduction for ESOPs 02/26/1999
199908060 401.06-00 Required Distributions 02/26/1999
199908060 662.00-00 Inclusion of Amounts in Gross Income of Beneficiaries of Estates and TrustsAccumulating Income or Distributing Corpus 02/26/1999
199908060 2501.01-00 Gift v. Not a Gift 02/26/1999
199908060 2512.01-00 Valuation of Property in General 02/26/1999
199908060 401.10-02 Definition of Assignment and Alienation 02/26/1999
199908060 402.01-01 Capital Gain Treatment of Certain Distributions 02/26/1999
199908060 402.09-00 Tax on Lump Sum Distributions 02/26/1999
199908060 643.02-00 Income Defined 02/26/1999
199908060 661.00-00 Deduction for Estates and Trusts Accumulating Income or Distributing Corpus 02/26/1999
199908061 402.01-02 What Constitutes Separation From Service 02/26/1999
199908062 9999.98-00 Not Able to Identify Under Present List 02/26/1999
199908063 408.03-00 Rollover Contributions 02/26/1999
199909001 2031.10-00 Valuation of Annuity Interest 03/05/1999
199909001 7520.02-00 Exceptions 03/05/1999
199909002 162.05-00 Certain Business Expenses 03/05/1999

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