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 Sorted Ascending Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
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 42.04-00 Eligible Basis 02/26/1999
199908037 42.10-00 Recapture of Credit 02/26/1999
199908038 513.03-00 Cooperatives 02/26/1999
199908038 501.12-02 Mutual or Cooperative Telephone Companies 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
199908039 170.05-00 Corporations on Accrual Basis 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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