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
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 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
199908052 4945.04-06 Expenditure Responsibility 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 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 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 507.00-00 Termination of Private Foundation Status 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
199908056 507.00-00 Termination of Private Foundation Status 02/26/1999
199908056 4943.00-00 Excise Taxes on Excess Business Holdings 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 4942.00-00 Taxes on Failure to Distribute Income 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 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
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 401.06-00 Required Distributions 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 61.03-00 Loan or Mortgage v. Sale 03/05/1999

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