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
199911008 2601.00-00 Tax On Generation Skipping Transfers 03/19/1999
199911009 501.36-06 Investments and Speculation (See also 0512.04-00) 03/19/1999
199911010 101.05-00 Flexible Premium Contracts Before 1985 03/19/1999
199911010 7702.00-00 Life Insurance Contract Defined 03/19/1999
199911010 7702.20-00 Correction of Errors 03/19/1999
199911010 101.00-00 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 03/19/1999
199911011 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/19/1999
199911012 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 03/19/1999
199911013 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 03/19/1999
199911014 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/19/1999
199911015 861.09-07 Fair Market Value Method 03/19/1999
199911016 861.09-07 Fair Market Value Method 03/19/1999
199911017 1362.00-00 Election by Small Business Corporation 03/19/1999
199911018 1362.00-00 Election by Small Business Corporation 03/19/1999
199911019 368.08-00 Continuity of Interest Rule 03/19/1999
199911019 337.00-00 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) 03/19/1999
199911020 1362.00-00 Election by Small Business Corporation 03/19/1999
199911021 9100.00-00 Extension of Time for Making Certain Elections 03/19/1999
199911021 1362.04-00 Inadvertent Terminations 03/19/1999
199911022 1362.00-00 Election by Small Business Corporation 03/19/1999
199911023 1362.00-00 Election by Small Business Corporation 03/19/1999
199911024 1362.00-00 Election by Small Business Corporation 03/19/1999
199911025 3121.02-09 Employee of Charitable, etc., Organizations 03/19/1999
199911026 2601.00-00 Tax On Generation Skipping Transfers 03/19/1999
199911027 2601.00-00 Tax On Generation Skipping Transfers 03/19/1999
199911028 368.11-00 Control v. No Control 03/19/1999
199911028 351.00-00 Transfer to Corporation Controlled by Transferor 03/19/1999
199911029 368.11-00 Control v. No Control 03/19/1999
199911029 351.00-00 Transfer to Corporation Controlled by Transferor 03/19/1999
199911030 2032A.00-00 Valuation of Farm Real Property 03/19/1999
199911030 9100.00-00 Extension of Time for Making Certain Elections 03/19/1999
199911031 368.09-00 Plan of Reorganization 03/19/1999
199911031 355.01-01 Split-Off 03/19/1999
199911032 1362.00-00 Election by Small Business Corporation 03/19/1999
199911033 7701.00-00 Definitions 03/19/1999
199911034 1362.00-00 Election by Small Business Corporation 03/19/1999
199911035 1374.00-00 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) 03/19/1999
199911036 1362.00-00 Election by Small Business Corporation 03/19/1999
199911037 1362.00-00 Election by Small Business Corporation 03/19/1999
199911038 168.26-00 Tangible v. Intangible 03/19/1999
199911039 4371.03-00 Reinsurance 03/19/1999
199911040 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 03/19/1999
199911041 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 03/19/1999
199911042 04.01.00-00 ASSESSMENTS: Abatement 03/19/1999
199911043 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 03/19/1999
199911044 472.08-01 Principle for Establishing Pools 03/19/1999
199911045 9999.98-00 Not Able to Identify Under Present List 03/19/1999
199911046 561.00-00 Deduction v. Not a Deduction for Dividends Paid 03/19/1999
199911046 852.00-00 Taxation of Regulated Investment Companies and Their Shareholders 03/19/1999
199911047 115.00-00 Income of States, Municipalities, etc. 03/19/1999
199911048 1033.00-00 Involuntary Conversion 03/19/1999
199911049 368.04-00 Assets for Control of Transferee (Type "D") 03/19/1999
199911049 355.01-00 Spin-Off 03/19/1999
199911050 2522.00-00 Charitable and Similar Gifts (Deductible v. Not Deductible) 03/19/1999
199911051 881.02-00 Repeal of Tax On Interest of Foreign Corporations Received From Certain Portfolio Debt Investments 03/19/1999
199911051 7701.01-00 Associations v. Corporations 03/19/1999
199911051 895.00-00 Income Derived by a Foreign Central Bank of Issue From Obligations of U.S. 03/19/1999
199911051 988.04-00 Source of Exchange Gain or Loss 03/19/1999
199911051 863.03-00 Notional Principal Contract Income 03/19/1999
199911051 865.01-00 Residence of the Seller Determines Source 03/19/1999
199911052 1362.00-00 Election by Small Business Corporation 03/19/1999
199911053 6041.07-00 Payments Other Than in Cash 03/19/1999
199911054 507.04-00 Termination Under Section 507(b)(1)(B) 03/19/1999
199911055 9100.09-00 Section 442; Accounting Periods 03/19/1999
199911056 9100.09-00 Section 442; Accounting Periods 03/19/1999
199911057 9100.09-00 Section 442; Accounting Periods 03/19/1999
199911058 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 03/19/1999
199911059 414.08-00 Church Plan 03/19/1999
199912001 3121.02-07 Mandatory Coverage of State, etc., Employees 03/26/1999
199912002 451.14-04 Compensation 03/26/1999
199912002 671.02-00 Persons Treated as Grantors 03/26/1999
199912002 404.11-00 Year of Deduction 03/26/1999
199912002 83.13-00 Rabbi Trusts 03/26/1999
199912003 4980A.00-00 Tax on Excess Distributions from Qualified Retirement Plans 03/26/1999
199912004 83.13-00 Rabbi Trusts 03/26/1999
199912004 457.05-00 Eligible Deferred Compensation Plan Defined 03/26/1999
199912004 671.02-00 Persons Treated as Grantors 03/26/1999
199912004 677.00-00 Income for Benefit of Grantor 03/26/1999
199912005 166.00-00 Bad Debts 03/26/1999
199912006 1362.00-00 Election by Small Business Corporation 03/26/1999
199912007 108.02-00 Reduction of Tax Attributes 03/26/1999
199912008 368.00-00 Definitions Relating to Corporate Reorganizations 03/26/1999
199912009 332.01-00 Nonrecognition of Gain or Loss 03/26/1999
199912010 903.00-00 Credit for Taxes in Lieu of Income, etc., Taxes 03/26/1999
199912010 901.00-00 Taxes of Foreign Countries and of Possessions of U.S. 03/26/1999
199912011 42.14-00 Secretary's Authority to Provide Regulations 03/26/1999
199912012 2601.00-00 Tax On Generation Skipping Transfers 03/26/1999
199912013 7701.02-00 Partnerships v. Associations 03/26/1999
199912013 468A.04-02 Revised Schedules 03/26/1999
199912014 877.01-00 Principal Purpose--the Avoidance of Tax 03/26/1999
199912015 877.01-00 Principal Purpose--the Avoidance of Tax 03/26/1999
199912016 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 03/26/1999
199912016 2503.11-06 Withdrawal Powers ("Crummey" Issue) 03/26/1999
199912017 468A.04-02 Revised Schedules 03/26/1999
199912018 468A.04-02 Revised Schedules 03/26/1999
199912019 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/26/1999
199912019 368.04-00 Assets for Control of Transferee (Type "D") 03/26/1999
199912020 338.01-02 Time in which Election must be made 03/26/1999
199912020 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 03/26/1999
199912021 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 03/26/1999

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