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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1 - 25 of 63,665 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
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 264.00-00 Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) 01/08/1999
199901005 163.00-00 Interest 01/08/1999
199901006 83.13-00 Rabbi Trusts 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
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

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