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. |
|
Number
|
UILC
|
Subject
|
Released
|
|---|---|---|---|
| 199901001 | 61.32-00 | Indians | 01/08/1999 |
| 199901001 | 7805.01-01 | Prospective Application of Rulings | 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 | 402.02-00 | Non-Exempt Trust | 01/08/1999 |
| 199901006 | 451.14-00 | Constructive Receipt | 01/08/1999 |
| 199901006 | 404.10-00 | Deferred Compensation | 01/08/1999 |
| 199901006 | 671.03-00 | Allocation of Income and Deductions | 01/08/1999 |
| 199901006 | 83.13-00 | Rabbi Trusts | 01/08/1999 |
| 199901006 | 677.00-00 | Income for Benefit of Grantor | 01/08/1999 |
| 199901007 | 83.01-00 | When Includible in Gross Income | 01/08/1999 |
| 199901007 | 451.14-00 | Constructive Receipt | 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 | 402.02-00 | Non-Exempt Trust | 01/08/1999 |
| 199901007 | 677.00-00 | Income for Benefit of Grantor | 01/08/1999 |
| 199901007 | 671.02-00 | Persons Treated as Grantors | 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 | 1272.00-00 | Current Inclusion in Income of Original Issue Discount | 01/08/1999 |
| 199901008 | 6041.00-00 | Information at Source | 01/08/1999 |
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