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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
200730018 9100.22-00 Other 07/27/2007
200730017 1362.01-03 Late Elections 07/27/2007
200730016 1362.04-00 Inadvertent Terminations 07/27/2007
200730015 2033.01-01 Claim of Estate 07/27/2007
200730015 2035.01-00 Inclusion of Certain Property in Gross Estate 07/27/2007
200730015 2036.02-00 Retention of Right to Designate Who Shall Enjoy Property or Income 07/27/2007
200730015 2038.01-00 Power to Alter or Amend 07/27/2007
200730015 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 07/27/2007
200730014 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 07/27/2007
200730013 1295.02-02 Retroactive Elections 07/27/2007
200730012 164.00-00 Taxes 07/27/2007
200730011 674.00-00 Power to Control Beneficial Enjoyment 07/27/2007
200730010 165.04-02 Net Casualty Loss 07/27/2007
200730010 461.06-00 Incurred Liabilities 07/27/2007
200730010 461.06-01 Accrual Basis 07/27/2007
200730009 1361.01-04 More than One Class of Stock 07/27/2007
200730008 9100.22-00 Other 07/27/2007
200730008 1502.76-01 Income Allocation 07/27/2007
200730007 9100.00-00 Extension of Time for Making Certain Elections 07/27/2007
200730006 9100.00-00 Extension of Time for Making Certain Elections 07/27/2007
200730005 817.00-00 Treatment of Variable Contracts 07/27/2007
200730004 817.00-00 Treatment of Variable Contracts 07/27/2007
200730003 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 07/27/2007
200730002 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/27/2007
200730001 831.03-00 Whether Company Qualifies as Insurance Company 07/27/2007

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