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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501 - 550 of 64,382 files Show per page:  25 50 100 200 « Previous | 7 8 9 10 11 12 13 14 15 16 | 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
199908016 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 02/26/1999
199908016 7702A.00-00 Modified Endowment Contracts 02/26/1999
199908017 2652.01-02 Special Election for QTIP 02/26/1999
199908017 2654.00-00 Special Rules 02/26/1999
199908017 9100.00-00 Extension of Time for Making Certain Elections 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 9100.00-00 Extension of Time for Making Certain Elections 02/26/1999
199908024 2652.01-00 Transferor Defined 02/26/1999
199908024 2632.03-00 Allocation of Unused GST Exemption 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 877.00-00 Expatriation to Avoid Tax 02/26/1999
199908027 9100.22-00 Other 02/26/1999
199908028 9100.22-00 Other 02/26/1999
199908028 877.00-00 Expatriation to Avoid Tax 02/26/1999
199908029 877.00-00 Expatriation to Avoid Tax 02/26/1999
199908029 9100.22-00 Other 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 368.04-00 Assets for Control of Transferee (Type "D") 02/26/1999
199908036 355.03-01 Five-Year Requirement 02/26/1999
199908037 42.10-00 Recapture of Credit 02/26/1999
199908037 42.04-00 Eligible Basis 02/26/1999
199908038 513.03-00 Cooperatives 02/26/1999
199908038 501.12-02 Mutual or Cooperative Telephone Companies 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

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