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 http://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
|
UILC
|
Subject
|
Released
|
|---|---|---|---|
| 199901001 | 61.32-00 | Indians | 01/08/1999 |
| 199901001 | 7805.01-01 | Prospective Application of Rulings | 01/08/1999 |
| 199901002 | 512.06-00 | Fund-Raising Activities (See Also 0501.26-06) | 01/08/1999 |
| 199901002 | 511.00-00 | Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 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 | 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 | 677.00-00 | Income for Benefit of Grantor | 01/08/1999 |
| 199901006 | 83.13-00 | Rabbi Trusts | 01/08/1999 |
| 199901006 | 671.03-00 | Allocation of Income and Deductions | 01/08/1999 |
| 199901007 | 677.00-00 | Income for Benefit of Grantor | 01/08/1999 |
| 199901007 | 402.02-00 | Non-Exempt Trust | 01/08/1999 |
| 199901007 | 451.14-00 | Constructive Receipt | 01/08/1999 |
| 199901007 | 83.01-00 | When Includible in Gross Income | 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 | 671.02-00 | Persons Treated as Grantors | 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 | 483.00-00 | Interest on Certain Deferred Payments | 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 | 402.02-00 | Non-Exempt Trust | 01/08/1999 |
| 199901009 | 451.14-00 | Constructive Receipt | 01/08/1999 |
| 199901009 | 83.01-00 | When Includible in Gross Income | 01/08/1999 |
| 199901009 | 671.02-00 | Persons Treated as Grantors | 01/08/1999 |
| 199901009 | 677.00-00 | Income for Benefit of Grantor | 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 | 83.01-00 | When Includible in Gross Income | 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 | 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 |
| 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 | 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 | 2041.00-00 | Powers of Appointment (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 |
| 199901021 | 2037.00-00 | Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) | 01/08/1999 |
| 199901021 | 2036.00-00 | Transfers With Retained Life Estate (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 | 306.01-00 | Section 306 Stock v. Not 306 Stock | 01/08/1999 |
| 199901024 | 305.01-00 | Stock Dividends | 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 | 401.29-00 | Cash or Deferred Arrangements | 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 |
| 199902002 | 83.01-00 | When Includible in Gross Income | 01/15/1999 |
| 199902002 | 451.14-00 | Constructive Receipt | 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 |
| 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 | 704.01-04 | Section 704(c) Considerations | 01/15/1999 |
| 199902008 | 704.01-02 | Economic Effect | 01/15/1999 |
| 199902008 | 721.00-00 | Nonrecognition of Gain or Loss on Contributions | 01/15/1999 |
| 199902008 | 7704.01-00 | Meaning of | 01/15/1999 |
| 199902008 | 851.00-00 | Definition of Regulated Investment Company | 01/15/1999 |
| 199902009 | 562.02-00 | Distributions in Liquidation | 01/15/1999 |
| 199902009 | 852.01-00 | Investment Company Taxable Income | 01/15/1999 |
| 199902009 | 561.00-00 | Deduction v. Not a Deduction for Dividends Paid | 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 | 368.04-00 | Assets for Control of Transferee (Type "D") | 01/22/1999 |
| 199903014 | 355.01-01 | Split-Off | 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 | 752.00-00 | Treatment of Certain Liabilities | 01/22/1999 |
| 199903017 | 465.00-00 | Deductions Limited to Amount at Risk | 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 | 832.00-00 | Insurance Company Taxable Income | 01/22/1999 |
| 199903024 | 831.03-00 | Whether Company Qualifies as Insurance Company | 01/22/1999 |
| 199903025 | 2036.02-02 | Power in Decedent as Trustee | 01/22/1999 |
| 199903025 | 2511.06-01 | Limited By Ascertainable Standard | 01/22/1999 |
| 199903025 | 2036.08-03 | Stock Transferred--Rights Retained | 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 | 51.07.09-00 | LIENS: Filing: State law, effect of | 01/22/1999 |
| 199903029 | 51.07.00-00 | LIENS: Filing | 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 | 404.10-00 | Deferred Compensation | 01/22/1999 |
| 199903036 | 1032.00-00 | Exchange of Stock for Property (Recognition v. Nonrecognition) | 01/22/1999 |
| 199903036 | 83.08-00 | Deduction by Employer | 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 | 2523.00-00 | Gift to Spouse (Marital Deduction Allowed v. Not Allowed) | 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 | 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 | 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 | 2601.00-00 | Tax On Generation Skipping Transfers | 01/22/1999 |
| 199903045 | 2522.02-04 | Guaranteed Annuity and Unitrust Interests | 01/22/1999 |
| 199903045 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 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 | 149.02-00 | Federally Guaranteed Bond Not Exempt | 01/29/1999 |
| 199904004 | 149.02-01 | Exceptions | 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 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/29/1999 |
| 199904009 | 468B.06-00 | Other Funds | 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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