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
199901001 7805.01-01 Prospective Application of Rulings 01/08/1999
199901001 61.32-00 Indians 01/08/1999
199901002 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 01/08/1999
199901002 512.06-00 Fund-Raising Activities (See Also 0501.26-06) 01/08/1999
199901003 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 01/08/1999
199901004 195.04-01 Start-up Expenditures 01/08/1999
199901004 195.00-00 Start Up Expenditures 01/08/1999
199901005 163.00-00 Interest 01/08/1999
199901005 264.00-00 Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) 01/08/1999
199901006 402.02-00 Non-Exempt Trust 01/08/1999
199901006 404.10-00 Deferred Compensation 01/08/1999
199901006 451.14-00 Constructive Receipt 01/08/1999
199901006 671.03-00 Allocation of Income and Deductions 01/08/1999
199901006 677.00-00 Income for Benefit of Grantor 01/08/1999
199901006 83.13-00 Rabbi Trusts 01/08/1999
199901007 402.02-00 Non-Exempt Trust 01/08/1999
199901007 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.) 01/08/1999
199901007 451.14-00 Constructive Receipt 01/08/1999
199901007 671.02-00 Persons Treated as Grantors 01/08/1999
199901007 677.00-00 Income for Benefit of Grantor 01/08/1999
199901007 83.01-00 When Includible in Gross Income 01/08/1999
199901008 483.00-00 Interest on Certain Deferred Payments 01/08/1999
199901008 1273.00-00 Determination of Amount of Original Issue Discount 01/08/1999
199901008 6041.00-00 Information at Source 01/08/1999
199901008 1272.00-00 Current Inclusion in Income of Original Issue Discount 01/08/1999
199901008 1274.00-00 Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property 01/08/1999
199901009 83.01-00 When Includible in Gross Income 01/08/1999
199901009 677.00-00 Income for Benefit of Grantor 01/08/1999
199901009 402.02-00 Non-Exempt Trust 01/08/1999
199901009 451.14-00 Constructive Receipt 01/08/1999
199901009 671.02-00 Persons Treated as Grantors 01/08/1999
199901010 1362.00-00 Election by Small Business Corporation 01/08/1999
199901011 1362.00-00 Election by Small Business Corporation 01/08/1999
199901012 1362.00-00 Election by Small Business Corporation 01/08/1999
199901013 402.02-00 Non-Exempt Trust 01/08/1999
199901013 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.) 01/08/1999
199901013 451.14-00 Constructive Receipt 01/08/1999
199901013 671.02-00 Persons Treated as Grantors 01/08/1999
199901013 677.00-00 Income for Benefit of Grantor 01/08/1999
199901013 83.01-00 When Includible in Gross Income 01/08/1999
199901014 457.07-01 Separation from Service 01/08/1999
199901014 457.01-00 Year of Inclusion in Gross Income 01/08/1999
199901015 468A.04-02 Revised Schedules 01/08/1999
199901016 468A.04-02 Revised Schedules 01/08/1999
199901017 1362.04-00 Inadvertent Terminations 01/08/1999
199901018 468B.06-00 Other Funds 01/08/1999
199901019 1362.02-03 Passive Investment Income 01/08/1999
199901020 9100.00-00 Extension of Time for Making Certain Elections 01/08/1999
199901021 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 01/08/1999
199901021 2601.00-00 Tax On Generation Skipping Transfers 01/08/1999
199901021 2033.00-00 Property in Which Decedent Had an Interest 01/08/1999
199901021 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/08/1999
199901021 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 01/08/1999
199901021 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 01/08/1999
199901022 1362.00-00 Election by Small Business Corporation 01/08/1999
199901023 691.00-00 Recipients of Income in Respect of Decedents 01/08/1999
199901023 664.00-00 Charitable Remainder Trusts 01/08/1999
199901024 305.01-00 Stock Dividends 01/08/1999
199901024 306.01-00 Section 306 Stock v. Not 306 Stock 01/08/1999
199901025 9100.09-00 Section 442; Accounting Periods 01/08/1999
199901026 4251.00-00 Communications Tax (Taxable v. Not Taxable) 01/08/1999
199901027 9100.00-00 Extension of Time for Making Certain Elections 01/08/1999
199901028 721.00-00 Nonrecognition of Gain or Loss on Contributions 01/08/1999
199901029 408.03-00 Rollover Contributions 01/08/1999
199901030 4945.00-00 Excise Taxes on Taxable Expenditures 01/08/1999
199901031 9100.09-00 Section 442; Accounting Periods 01/08/1999
199901032 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 01/08/1999
199901033 414.08-00 Church Plan 01/08/1999
199901034 9999.98-00 Not Able to Identify Under Present List 01/08/1999
199901035 1362.00-00 Election by Small Business Corporation 01/08/1999
199901036 6231.14-00 Regulations with Respect to Certain Special Enforcement Areas 01/08/1999
199901036 6225.01-00 Restriction on Assessment and Collection 01/08/1999
199902001 302.04-00 Redemption from Noncorporate Shareholder in Partial Liquidation 01/15/1999
199902002 83.01-00 When Includible in Gross Income 01/15/1999
199902002 401.29-00 Cash or Deferred Arrangements 01/15/1999
199902002 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.) 01/15/1999
199902002 451.14-00 Constructive Receipt 01/15/1999
199902002 671.02-00 Persons Treated as Grantors 01/15/1999
199902002 677.00-00 Income for Benefit of Grantor 01/15/1999
199902003 1362.00-00 Election by Small Business Corporation 01/15/1999
199902004 368.06-00 Change in Identity, etc. (Type "F") 01/15/1999
199902005 368.04-00 Assets for Control of Transferee (Type "D") 01/15/1999
199902005 355.01-00 Spin-Off 01/15/1999
199902006 1362.00-00 Election by Small Business Corporation 01/15/1999
199902007 174.05-01 From Current Deduction to Amortization 01/15/1999
199902008 704.01-02 Economic Effect 01/15/1999
199902008 704.01-04 Section 704(c) Considerations 01/15/1999
199902008 721.00-00 Nonrecognition of Gain or Loss on Contributions 01/15/1999
199902008 851.00-00 Definition of Regulated Investment Company 01/15/1999
199902008 7704.01-00 Meaning of 01/15/1999
199902009 561.00-00 Deduction v. Not a Deduction for Dividends Paid 01/15/1999
199902009 562.02-00 Distributions in Liquidation 01/15/1999
199902009 852.01-00 Investment Company Taxable Income 01/15/1999
199902010 468A.04-02 Revised Schedules 01/15/1999
199902011 355.05-00 Control 01/15/1999
199902012 1362.00-00 Election by Small Business Corporation 01/15/1999
199902013 9100.21-00 Section 6(c)(3) of PL 97-354; Qualified Oil Corporation 01/15/1999
199902013 1502.20-00 Loss Disallowance Rule 01/15/1999
199902014 2056.07-00 Qualified Terminable Interest Property 01/15/1999
199902015 1362.00-00 Election by Small Business Corporation 01/15/1999
199902016 501.09-01 Permissible Benefits 01/15/1999
199902017 414.09-00 Certain Employee Contributions 01/15/1999
199902018 9999.98-00 Not Able to Identify Under Present List 01/15/1999
199903001 664.03-01 Charitable Remainder Annuity Trust 01/22/1999
199903001 2055.12-10 Reformations of Nonqualifying Interests 01/22/1999
199903002 1362.00-00 Election by Small Business Corporation 01/22/1999
199903003 1362.00-00 Election by Small Business Corporation 01/22/1999
199903004 42.14-00 Secretary's Authority to Provide Regulations 01/22/1999
199903005 42.10-00 Recapture of Credit 01/22/1999
199903006 1362.00-00 Election by Small Business Corporation 01/22/1999
199903007 1362.00-00 Election by Small Business Corporation 01/22/1999
199903008 1362.00-00 Election by Small Business Corporation 01/22/1999
199903009 1362.00-00 Election by Small Business Corporation 01/22/1999
199903010 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 01/22/1999
199903011 1503.03-00 Dual Resident Corporations (Repealed in 1976) 01/22/1999
199903011 9100.22-00 Other 01/22/1999
199903012 1362.00-00 Election by Small Business Corporation 01/22/1999
199903013 751.00-00 Unrealized Receivables and Inventory Items 01/22/1999
199903013 351.00-00 Transfer to Corporation Controlled by Transferor 01/22/1999
199903014 355.01-01 Split-Off 01/22/1999
199903014 368.04-00 Assets for Control of Transferee (Type "D") 01/22/1999
199903015 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 01/22/1999
199903016 1362.00-00 Election by Small Business Corporation 01/22/1999
199903017 465.00-00 Deductions Limited to Amount at Risk 01/22/1999
199903017 752.00-00 Treatment of Certain Liabilities 01/22/1999
199903017 752.07-00 Sharing Non-recourse Liabilities 01/22/1999
199903018 1362.04-00 Inadvertent Terminations 01/22/1999
199903019 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 01/22/1999
199903019 2518.00-00 Disclaimers 01/22/1999
199903020 101.01-02 Transfer for Consideration 01/22/1999
199903021 1362.00-00 Election by Small Business Corporation 01/22/1999
199903022 1362.00-00 Election by Small Business Corporation 01/22/1999
199903023 1362.04-00 Inadvertent Terminations 01/22/1999
199903024 831.03-00 Whether Company Qualifies as Insurance Company 01/22/1999
199903024 832.00-00 Insurance Company Taxable Income 01/22/1999
199903025 2036.02-02 Power in Decedent as Trustee 01/22/1999
199903025 2036.08-03 Stock Transferred--Rights Retained 01/22/1999
199903025 2511.06-01 Limited By Ascertainable Standard 01/22/1999
199903026 101.00-00 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 01/22/1999
199903026 7702.00-00 Life Insurance Contract Defined 01/22/1999
199903027 856.04-00 Rents From Real Property 01/22/1999
199903028 4371.00-00 Foreign Insurers Policies Tax (Taxable v. Not Taxable) 01/22/1999
199903029 51.07.00-00 LIENS: Filing 01/22/1999
199903029 51.07.09-00 LIENS: Filing: State law, effect of 01/22/1999
199903030 162.26-00 Capital v. Expense 01/22/1999
199903031 2056.07-03 Qualifying Interest 01/22/1999
199903032 3121.16-00 Treatment of Certain Deferred Compensation and Salary Reduction Arrangements 01/22/1999
199903032 3401.01-00 Wages Subject to Withholding 01/22/1999
199903032 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 01/22/1999
199903033 9100.10-01 Accounting Methods 01/22/1999
199903034 115.00-00 Income of States, Municipalities, etc. 01/22/1999
199903035 174.05-02 From Amortization to Current Deduction 01/22/1999
199903036 83.08-00 Deduction by Employer 01/22/1999
199903036 404.10-00 Deferred Compensation 01/22/1999
199903036 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 01/22/1999
199903037 404.10-00 Deferred Compensation 01/22/1999
199903037 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 01/22/1999
199903037 83.08-00 Deduction by Employer 01/22/1999
199903038 2053.02-00 Estimated Amounts 01/22/1999
199903039 104.02-00 Workmen's Compensation 01/22/1999
199903040 2513.00-00 Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) 01/22/1999
199903040 2523.00-00 Gift to Spouse (Marital Deduction Allowed v. Not Allowed) 01/22/1999
199903040 2503.00-00 Taxable Gifts (Annual Exclusion Allowed v. Not Allowed) 01/22/1999
199903041 1362.00-00 Election by Small Business Corporation 01/22/1999
199903042 368.04-00 Assets for Control of Transferee (Type "D") 01/22/1999
199903042 355.01-01 Split-Off 01/22/1999
199903043 1362.00-00 Election by Small Business Corporation 01/22/1999
199903044 1362.00-00 Election by Small Business Corporation 01/22/1999
199903045 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 01/22/1999
199903045 2035.00-00 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 01/22/1999
199903045 2501.01-00 Gift v. Not a Gift 01/22/1999
199903045 2522.02-04 Guaranteed Annuity and Unitrust Interests 01/22/1999
199903045 2601.00-00 Tax On Generation Skipping Transfers 01/22/1999
199903046 9100.09-00 Section 442; Accounting Periods 01/22/1999
199903047 9100.09-00 Section 442; Accounting Periods 01/22/1999
199903048 367.03-00 Treatment of Transfers of Stock or Securities to Foreign Corporations 01/22/1999
199903049 1362.04-00 Inadvertent Terminations 01/22/1999
199903050 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 01/22/1999
199903051 401.06-00 Required Distributions 01/22/1999
199903052 414.07-00 Governmental Plan 01/22/1999
199904001 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 01/29/1999
199904001 2601.03-01 Irrevocable Trusts 01/29/1999
199904001 2041.08-00 Partial Release of Powers 01/29/1999
199904002 468A.04-02 Revised Schedules 01/29/1999
199904003 1362.00-00 Election by Small Business Corporation 01/29/1999
199904004 149.02-01 Exceptions 01/29/1999
199904004 149.02-00 Federally Guaranteed Bond Not Exempt 01/29/1999
199904005 1362.04-00 Inadvertent Terminations 01/29/1999
199904006 1362.00-00 Election by Small Business Corporation 01/29/1999
199904007 1362.00-00 Election by Small Business Corporation 01/29/1999
199904008 1362.01-02 Election After Termination 01/29/1999
199904009 468B.06-00 Other Funds 01/29/1999
199904009 9100.00-00 Extension of Time for Making Certain Elections 01/29/1999
199904010 355.01-00 Spin-Off 01/29/1999
199904010 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 01/29/1999
199904011 1362.00-00 Election by Small Business Corporation 01/29/1999
199904012 367.01-00 Transfer to Foreign Corporations Subject to Section 367(a) 01/29/1999
199904012 1001.05-00 Fair Market Value of Property 01/29/1999
199904013 368.04-00 Assets for Control of Transferee (Type "D") 01/29/1999
199904013 355.01-00 Spin-Off 01/29/1999

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