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
202235005 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 09/02/2022
202235004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/02/2022
202235004 1011.00-00 Adjusted Basis for Determining Gain or Loss 09/02/2022
202235004 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 09/02/2022
202235004 7702B.00-00 Treatment of Qualified Long-Term Care Insurance 09/02/2022
202235004 803.00-00 Life Insurance Gross Income 09/02/2022
202235004 805.00-00 General Deductions 09/02/2022
202235004 807.00-00 Rules for Certain Reserves 09/02/2022
202235004 807.01-00 Adjustments for Increase or Decrease 09/02/2022
202235003 1362.04-00 Inadvertent Terminations 09/02/2022
202235002 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/02/2022
202235002 355.01-01 Split-Off 09/02/2022
202235002 368.00-00 Definitions Relating to Corporate Reorganizations 09/02/2022
202235002 368.04-00 Assets for Control of Transferee (Type "D") 09/02/2022
202235001 382.12-13 Election Out 09/02/2022
202235001 9100.00-00 Extension of Time for Making Certain Elections 09/02/2022
202235000 6110.00-00 Index for Public Inspection of Written Determination 09/02/2022
202234012 1501.00-00 Privilege to File Consolidated Returns (May v. May Not File Consolidated Return) 08/26/2022
202234012 1502.75-00 Filing Requirements 08/26/2022
202234011 4942.03-07 Set-Asides 08/26/2022
202234010 4942.03-07 Set-Asides 08/26/2022
202234009 4942.03-07 Set-Asides 08/26/2022
202234008 4942.03-07 Set-Asides 08/26/2022
202234007 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/26/2022
202234007 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/26/2022

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