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.

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Номер UILC Тема Дата публикации
200549007 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 12/09/2005
200549007 816.01-00 Definition Life Insurance Company 12/09/2005
200549007 1502.19-00 Excess Losses 12/09/2005
200549007 1502.80-00 Applicability of Other Provisions of Law 12/09/2005
200549007 1503.05-00 Life Insurance ISP - Loss Utilization in a Life-Nonlife Consolidated Return 12/09/2005
200549006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/09/2005
200549005 2601.00-00 Tax On Generation Skipping Transfers 12/09/2005
200549004 901.00-00 Taxes of Foreign Countries and of Possessions of U.S. 12/09/2005
200549004 901.01-04 Dual Capacity Taxpayers 12/09/2005
200549003 2642.00-00 Inclusion Ratio 12/09/2005
200549003 9100.00-00 Extension of Time for Making Certain Elections 12/09/2005
200549002 1362.01-03 Late Elections 12/09/2005
200549001 2642.00-00 Inclusion Ratio 12/09/2005
200549001 9100.00-00 Extension of Time for Making Certain Elections 12/09/2005
200548035 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 12/02/2005
200548035 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 12/02/2005
200548035 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 12/02/2005
200548035 2601.03-01 Irrevocable Trusts 12/02/2005
200548035 672.00-00 Definitions and Rules 12/02/2005
200548035 674.00-00 Power to Control Beneficial Enjoyment 12/02/2005
200548035 675.00-00 Administrative Powers 12/02/2005
200548035 677.00-00 Income for Benefit of Grantor 12/02/2005
200548035 678.00-00 Person Other Than Grantor Treated as Substantial Owner 12/02/2005
200548034 412.06-00 Minimum Funding Waiver 12/02/2005
200548033 412.06-00 Minimum Funding Waiver 12/02/2005

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