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
200622020 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 06/02/2006
200622020 1035.00-00 Exchanges of Insurance Policies 06/02/2006
200622019 1362.04-00 Inadvertent Terminations 06/02/2006
200622018 1362.01-03 Late Elections 06/02/2006
200622017 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 06/02/2006
200622017 9100.22-00 Other 06/02/2006
200622016 9100.22-00 Other 06/02/2006
200622016 1503.04-04 Dual Resident Corporation 06/02/2006
200622015 2632.00-00 Special Rules for Allocation of GST Exemption 06/02/2006
200622015 2642.00-00 Inclusion Ratio 06/02/2006
200622014 1362.01-03 Late Elections 06/02/2006
200622013 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 06/02/2006
200622013 382.07-00 Ownership Change 06/02/2006
200622013 382.07-02 Owner Shift 06/02/2006
200622012 1362.01-03 Late Elections 06/02/2006
200622011 382.12-06 Fluctuation in Value 06/02/2006
200622010 2601.00-00 Tax On Generation Skipping Transfers 06/02/2006
200622009 2601.00-00 Tax On Generation Skipping Transfers 06/02/2006
200622008 1362.01-03 Late Elections 06/02/2006
200622007 1362.01-03 Late Elections 06/02/2006
200622006 41.00-00 Credit for Increasing Research Activities 06/02/2006
200622005 2055.12-10 Reformations of Nonqualifying Interests 06/02/2006
200622004 2601.00-00 Tax On Generation Skipping Transfers 06/02/2006
200622003 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 06/02/2006
200622003 9100.22-00 Other 06/02/2006

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