IRS Written Determinations
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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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601 - 800 of 62,065 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
199909002 1001.02-00 Amount Realized 03/05/1999
199909002 162.05-00 Certain Business Expenses 03/05/1999
199909002 197.00-00 Amortization of Goodwill & Certain Other Intangibles 03/05/1999
199909002 263.13-06 Contracts 03/05/1999
199909002 475.00-00 Mark to Market Accounting Method for Dealers in Securities 03/05/1999
199909003 61.03-00 Loan or Mortgage v. Sale 03/05/1999
199909003 446.01-05 Inventory 03/05/1999
199909003 1001.02-00 Amount Realized 03/05/1999
199909004 864.01-04 Trading in Securities 03/05/1999
199909005 482.02-00 Control 03/05/1999
199909006 468A.04-02 Revised Schedules 03/05/1999
199909007 166.00-00 Bad Debts 03/05/1999
199909007 475.00-00 Mark to Market Accounting Method for Dealers in Securities 03/05/1999
199909008 468A.04-02 Revised Schedules 03/05/1999
199909009 1502.75-00 Filing Requirements 03/05/1999
199909009 9100.20-00 Section 1502; Election to File Consolidated Return 03/05/1999
199909010 1362.04-00 Inadvertent Terminations 03/05/1999
199909011 1361.00-00 Definitions 03/05/1999
199909012 1362.00-00 Election by Small Business Corporation 03/05/1999
199909013 7871.00-00 Indian Tribal Governments Treated As States For Certain Purposes 03/05/1999
199909013 7701.02-00 Partnerships v. Associations 03/05/1999
199909014 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 03/05/1999
199909015 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 03/05/1999
199909015 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 03/05/1999
199909016 2036.11-00 Transfer v. Not a Transfer 03/05/1999
199909016 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 03/05/1999
199909016 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 03/05/1999
199909016 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/05/1999
199909017 1362.00-00 Election by Small Business Corporation 03/05/1999
199909018 482.08-04 Loan v. Capital Contribution 03/05/1999
199909018 482.08-00 Interest 03/05/1999
199909019 1362.00-00 Election by Small Business Corporation 03/05/1999
199909020 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/05/1999
199909021 172.07-00 Deferred Statutory or Tort Liability Losses 03/05/1999
199909022 7701.00-00 Definitions 03/05/1999
199909022 9100.00-00 Extension of Time for Making Certain Elections 03/05/1999
199909023 1362.04-00 Inadvertent Terminations 03/05/1999
199909024 468A.04-02 Revised Schedules 03/05/1999
199909025 704.01-04 Section 704(c) Considerations 03/05/1999
199909026 1362.00-00 Election by Small Business Corporation 03/05/1999
199909026 1362.04-00 Inadvertent Terminations 03/05/1999
199909027 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/05/1999
199909027 355.01-00 Spin-Off 03/05/1999
199909028 1362.02-03 Passive Investment Income 03/05/1999
199909029 355.01-00 Spin-Off 03/05/1999
199909030 338.01-02 Time in which Election must be made 03/05/1999
199909030 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 03/05/1999
199909031 355.01-00 Spin-Off 03/05/1999
199909031 355.04-00 Business Purpose 03/05/1999
199909032 3406.07-00 Exceptions to Backup Withholding 03/05/1999
199909032 6049.03-00 Exceptions 03/05/1999
199909032 61.30-00 Assignments 03/05/1999
199909033 368.00-00 Definitions Relating to Corporate Reorganizations 03/05/1999
199909034 2632.01-00 Time and Manner of Allocation 03/05/1999
199909035 1362.00-00 Election by Small Business Corporation 03/05/1999
199909036 1362.00-00 Election by Small Business Corporation 03/05/1999
199909037 2601.00-00 Tax On Generation Skipping Transfers 03/05/1999
199909038 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/05/1999
199909038 368.04-00 Assets for Control of Transferee (Type "D") 03/05/1999
199909039 9999.98-00 Not Able to Identify Under Present List 03/05/1999
199909042 1295.02-02 Retroactive Elections 03/05/1999
199909043 265.08-04 Exceptions for Certain Tax-Exempt Obligations 03/05/1999
199909044 9999.98-00 Not Able to Identify Under Present List 03/05/1999
199909045 721.00-00 Nonrecognition of Gain or Loss on Contributions 03/05/1999
199909046 6041.07-00 Payments Other Than in Cash 03/05/1999
199909047 1362.00-00 Election by Small Business Corporation 03/05/1999
199909048 115.00-00 Income of States, Municipalities, etc. 03/05/1999
199909049 1362.00-00 Election by Small Business Corporation 03/05/1999
199909050 1362.00-00 Election by Small Business Corporation 03/05/1999
199909051 1362.00-00 Election by Small Business Corporation 03/05/1999
199909052 1362.00-00 Election by Small Business Corporation 03/05/1999
199909053 9100.00-00 Extension of Time for Making Certain Elections 03/05/1999
199909054 1033.00-00 Involuntary Conversion 03/05/1999
199909055 9100.09-00 Section 442; Accounting Periods 03/05/1999
199909056 513.00-00 Unrelated v. Not Unrelated Trade or Business 03/05/1999
199909057 1362.00-00 Election by Small Business Corporation 03/05/1999
199909058 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 03/05/1999
199909059 72.20-00 Tax on Early Distributions from Qualified Retirement Plans 03/05/1999
199909059 408.00-00 Individual Retirement Accounts 03/05/1999
199909060 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 03/05/1999
199909061 9999.98-00 Not Able to Identify Under Present List 03/05/1999
199909062 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 03/05/1999
199909062 3121.01-12 Payment Under Employers' Plans for Retirement, Disability, Death, etc. 03/05/1999
199909062 3121.02-07 Mandatory Coverage of State, etc., Employees 03/05/1999
199909062 3121.04-01 Common Law Tests 03/05/1999
199910001 6512.02-00 Overpayment Determined by Tax Court 03/12/1999
199910002 671.02-00 Persons Treated as Grantors 03/12/1999
199910002 451.14-04 Compensation 03/12/1999
199910002 404.11-00 Year of Deduction 03/12/1999
199910002 83.13-00 Rabbi Trusts 03/12/1999
199910003 2053.05-00 Administration Expenses in General 03/12/1999
199910004 9111.00-00 Miscellaneous Legal Proceedings 03/12/1999
199910004 7482.06-00 Review Before Final Decision 03/12/1999
199910005 09.11.03-00 BC: Chapter 11: Conversion or dismissal 03/12/1999
199910005 09.23.00-00 BANKRUPTCY CODE CASES: Interest 03/12/1999
199910006 83.13-00 Rabbi Trusts 03/12/1999
199910006 404.10-00 Deferred Compensation 03/12/1999
199910006 451.14-04 Compensation 03/12/1999
199910006 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 03/12/1999
199910007 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/12/1999
199910008 468A.04-02 Revised Schedules 03/12/1999
199910009 382.11-06 Treating Stock As Not Stock 03/12/1999
199910009 382.11-07 Treating Interests As Stock 03/12/1999
199910009 1001.02-07 Property Differing Materially 03/12/1999
199910010 83.01-00 When Includible in Gross Income 03/12/1999
199910010 83.02-01 Manner of Making Election 03/12/1999
199910010 83.02-02 Content of Statement 03/12/1999
199910010 83.02-03 Time for Making Election 03/12/1999
199910010 83.04-02 Cancellation 03/12/1999
199910010 2511.00-00 Transfers in General (Gift v. Not a Gift) 03/12/1999
199910010 2511.03-00 Cessation of Donor's Dominion and Control 03/12/1999
199910010 83.00-00 Property Transferred in Connection With Performance of Services 03/12/1999
199910011 9999.98-00 Not Able to Identify Under Present List 03/12/1999
199910012 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 03/12/1999
199910013 9100.20-00 Section 1502; Election to File Consolidated Return 03/12/1999
199910013 1502.13-00 Intercompany Transactions 03/12/1999
199910014 6601.02-01 Starting Date (Avon Products) 03/12/1999
199910015 42.14-00 Secretary's Authority to Provide Regulations 03/12/1999
199910016 848.00-00 Capitalization of Policy Acquisition Expenses 03/12/1999
199910017 1362.00-00 Election by Small Business Corporation 03/12/1999
199910018 1362.00-00 Election by Small Business Corporation 03/12/1999
199910019 355.01-00 Spin-Off 03/12/1999
199910019 355.04-00 Business Purpose 03/12/1999
199910020 368.06-00 Change in Identity, etc. (Type "F") 03/12/1999
199910020 351.00-00 Transfer to Corporation Controlled by Transferor 03/12/1999
199910021 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/12/1999
199910022 1362.04-00 Inadvertent Terminations 03/12/1999
199910023 1362.00-00 Election by Small Business Corporation 03/12/1999
199910024 1362.00-00 Election by Small Business Corporation 03/12/1999
199910025 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/12/1999
199910025 368.04-00 Assets for Control of Transferee (Type "D") 03/12/1999
199910026 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/12/1999
199910026 368.04-00 Assets for Control of Transferee (Type "D") 03/12/1999
199910027 1362.00-00 Election by Small Business Corporation 03/12/1999
199910028 1362.00-00 Election by Small Business Corporation 03/12/1999
199910029 751.00-00 Unrealized Receivables and Inventory Items 03/12/1999
199910030 1362.00-00 Election by Small Business Corporation 03/12/1999
199910031 1362.00-00 Election by Small Business Corporation 03/12/1999
199910032 1362.00-00 Election by Small Business Corporation 03/12/1999
199910033 751.00-00 Unrealized Receivables and Inventory Items 03/12/1999
199910034 1362.00-00 Election by Small Business Corporation 03/12/1999
199910035 1362.00-00 Election by Small Business Corporation 03/12/1999
199910035 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 03/12/1999
199910036 1362.00-00 Election by Small Business Corporation 03/12/1999
199910037 1362.00-00 Election by Small Business Corporation 03/12/1999
199910038 368.01-00 Statutory Merger or Consolidation (Type "A") 03/12/1999
199910039 1362.00-00 Election by Small Business Corporation 03/12/1999
199910040 1502.76-00 Taxable Year of Members of Group 03/12/1999
199910041 9999.98-00 Not Able to Identify Under Present List 03/12/1999
199910042 9999.98-00 Not Able to Identify Under Present List 03/12/1999
199910043 9999.98-00 Not Able to Identify Under Present List 03/12/1999
199910044 9999.98-00 Not Able to Identify Under Present List 03/12/1999
199910045 56.15-00 Adjusted Earnings and Profits 03/12/1999
199910046 385.01-00 Debt v. Equity 03/12/1999
199910046 385.01-01 Issuer's Classification 03/12/1999
199910046 385.02-00 Factors 03/12/1999
199910046 385.03-00 New Financial Products 03/12/1999
199910046 163.01-00 Installment Purchases 03/12/1999
199910047 117.05-00 Limitation 03/12/1999
199910048 117.05-00 Limitation 03/12/1999
199910049 117.05-00 Limitation 03/12/1999
199910050 117.05-00 Limitation 03/12/1999
199910051 9100.00-00 Extension of Time for Making Certain Elections 03/12/1999
199910052 104.02-00 Workmen's Compensation 03/12/1999
199910052 3121.01-12 Payment Under Employers' Plans for Retirement, Disability, Death, etc. 03/12/1999
199910052 3402.00-00 Income Tax Collected at Source 03/12/1999
199910053 513.00-00 Unrelated v. Not Unrelated Trade or Business 03/12/1999
199910053 513.04-00 Sales and Service to Public 03/12/1999
199910054 9100.09-00 Section 442; Accounting Periods 03/12/1999
199910055 107.00-00 Rental Value of Parsonage (Excluded v. Not Excluded) 03/12/1999
199910056 751.00-00 Unrealized Receivables and Inventory Items 03/12/1999
199910057 404.15-00 Amount of Deduction 03/12/1999
199910058 414.15-00 Controlled Groups, Affiliated Service Groups, Employee Leasing, Other Arrangements 03/12/1999
199910059 414.15-00 Controlled Groups, Affiliated Service Groups, Employee Leasing, Other Arrangements 03/12/1999
199910060 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 03/12/1999
199910060 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 03/12/1999
199910061 513.00-00 Unrelated v. Not Unrelated Trade or Business 03/12/1999
199910062 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 03/12/1999
199910062 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 03/12/1999
199910063 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 03/12/1999
199910063 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 03/12/1999
199910064 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 03/12/1999
199910064 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 03/12/1999
199910065 1362.00-00 Election by Small Business Corporation 03/12/1999
199910066 4944.00-00 Excise Tax on "Jeopardizing" Investments 03/12/1999
199910067 9999.98-00 Not Able to Identify Under Present List 03/12/1999
199910068 23.00.00-00 DISCLOSURE OF INFORMATION 03/12/1999
199911001 6601.02-01 Starting Date (Avon Products) 03/19/1999
199911002 9999.98-00 Not Able to Identify Under Present List 03/19/1999
199911003 166.04-00 Nonbusiness Debt 03/19/1999
199911004 446.00-00 General Rule for Methods of Accounting (Permissible v. Not Permissible) 03/19/1999
199911004 118.03-00 Contributions v. Sale of Services 03/19/1999
199911005 355.04-00 Business Purpose 03/19/1999
199911005 355.01-00 Spin-Off 03/19/1999
199911006 61.16-03 Lease v. Sale 03/19/1999
199911006 1502.13-00 Intercompany Transactions 03/19/1999
199911007 1502.20-00 Loss Disallowance Rule 03/19/1999
199911007 1502.13-00 Intercompany Transactions 03/19/1999
199911008 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 03/19/1999
199911008 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 03/19/1999

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