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 Written Determinations download folder. View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files. 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. Enter a term in the Find box. Click the Search button. Afiche 45651 - 45675 of 74247jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 200651028 643.00-00 Definitions Applicable to Subparts A, B, C, and D 12/22/2006 200651027 1362.04-00 Inadvertent Terminations 12/22/2006 200651026 167.22-01 Normalization Rules 12/22/2006 200651025 1031.02-00 Like Kind Property 12/22/2006 200651024 1362.04-00 Inadvertent Terminations 12/22/2006 200651023 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/22/2006 200651023 1035.00-00 Exchanges of Insurance Policies 12/22/2006 200651023 1011.01-00 Allocation of Basis 12/22/2006 200651023 101.01-02 Transfer for Consideration 12/22/2006 200651023 7702.00-00 Life Insurance Contract Defined 12/22/2006 200651023 7702.17-00 Change in Benefits During First 15 Years 12/22/2006 200651023 7702A.00-00 Modified Endowment Contracts 12/22/2006 200651023 7702A.03-03 Treatment of Material Changes 12/22/2006 200651023 264.00-00 Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) 12/22/2006 200651022 561.00-00 Deduction v. Not a Deduction for Dividends Paid 12/22/2006 200651022 561.05-00 Regulated Investment Companies 12/22/2006 200651022 562.00-00 Dividends Eligible v. Not Eligible for Dividends-Paid Deduction 12/22/2006 200651022 562.03-00 Preferential Dividends 12/22/2006 200651022 851.00-00 Definition of Regulated Investment Company 12/22/2006 200651022 852.00-00 Taxation of Regulated Investment Companies and Their Shareholders 12/22/2006 200651022 61.00-00 Gross Income v. Not Gross Income 12/22/2006 200651021 884.00-00 Branch Tax 12/22/2006 200651021 884.08-00 Rules for Termination, Liquidation, Reorganization or Incorporation 12/22/2006 200651020 754.02-00 Timeliness of Election 12/22/2006 200651020 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/22/2006 Pagination First page « Premye Previous page Anvan … Page 1823 Page 1824 Page 1825 Page 1826 Aktyèl paj 1827 Page 1828 Page 1829 Page 1830 Page 1831 … Next page Apre Last page Anvan »
