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
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
200651019 2632.00-00 Special Rules for Allocation of GST Exemption 12/22/2006
200651019 9100.00-00 Extension of Time for Making Certain Elections 12/22/2006
200651018 1031.02-00 Like Kind Property 12/22/2006
200651017 1362.04-00 Inadvertent Terminations 12/22/2006
200651017 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 12/22/2006
200651016 7701.00-00 Definitions 12/22/2006
200651016 9100.00-00 Extension of Time for Making Certain Elections 12/22/2006