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
199913007 931.00-00 Income From Sources Within Guam, American Samoa or the Northern Mariana Islands 04/02/1999
199913007 911.06-01 Earned Income v. Not Earned Income 04/02/1999
199913008 1362.00-00 Election by Small Business Corporation 04/02/1999
199913009 61.00-00 Gross Income v. Not Gross Income 04/02/1999
199913009 482.04-01 Cost of Services 04/02/1999
199913009 482.04-05 Rental Expense 04/02/1999
199913010 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 04/02/1999
199913010 9100.20-00 Section 1502; Election to File Consolidated Return 04/02/1999
199913011 861.09-00 Allocation and Apportionment of Interest Expense (In General) 04/02/1999
199913011 936.03-05 Profit Split Election 04/02/1999
199913012 9100.00-00 Extension of Time for Making Certain Elections 04/02/1999
199913013 1362.00-00 Election by Small Business Corporation 04/02/1999
199913014 355.01-00 Spin-Off 04/02/1999
199913014 368.06-00 Change in Identity, etc. (Type "F") 04/02/1999
199913014 351.01-00 Control v. No Control by Transferor 04/02/1999
199913015 1362.00-00 Election by Small Business Corporation 04/02/1999
199913016 752.00-00 Treatment of Certain Liabilities 04/02/1999
199913016 1233.00-00 Gains and Losses from Short Sales 04/02/1999
199913017 1362.00-00 Election by Small Business Corporation 04/02/1999
199913019 1362.00-00 Election by Small Business Corporation 04/02/1999
199913021 115.00-00 Income of States, Municipalities, etc. 04/02/1999
199913022 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/02/1999
199913022 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 04/02/1999
199913022 9100.00-00 Extension of Time for Making Certain Elections 04/02/1999
199913022 2652.01-02 Special Election for QTIP 04/02/1999
199913023 167.05-01 Straight Line 04/02/1999
199913023 446.04-13 Computing Depreciation 04/02/1999
199913024 1362.00-00 Election by Small Business Corporation 04/02/1999
199913025 1362.04-00 Inadvertent Terminations 04/02/1999
199913026 355.01-01 Split-Off 04/02/1999
199913026 368.04-00 Assets for Control of Transferee (Type "D") 04/02/1999
199913027 9100.00-00 Extension of Time for Making Certain Elections 04/02/1999
199913028 9999.98-00 Not Able to Identify Under Present List 04/02/1999
199913029 9114.01-26 Exchange of Information and Administrative Assistance 04/02/1999
199913030 263A.03-03 Interest Expense 04/02/1999
199913030 263A.01-01 Production Activities 04/02/1999
199913031 832.12-00 Deductions Allowed 04/02/1999
199913032 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 04/02/1999
199913032 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 04/02/1999
199913032 162.05-23 Release From Contract 04/02/1999
199913033 1362.04-00 Inadvertent Terminations 04/02/1999
199913034 507.00-00 Termination of Private Foundation Status 04/02/1999
199913035 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 04/02/1999
199913035 509.02-00 Exceptions to Private Foundation Status 04/02/1999
199913035 509.02-01 Publicly Supported Organizations 04/02/1999
199913035 509.02-02 Supporting Organizations 04/02/1999
199913035 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 04/02/1999
199913035 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 04/02/1999
199913035 513.00-00 Unrelated v. Not Unrelated Trade or Business 04/02/1999
199913036 9999.98-00 Not Able to Identify Under Present List 04/02/1999

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