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
200614004 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 04/07/2006
200614004 9100.22-00 Other 04/07/2006
200614003 1362.01-02 Election After Termination 04/07/2006
200614002 162.36-01 General Rules 04/07/2006
200614001 197.00-00 Amortization of Goodwill & Certain Other Intangibles 04/07/2006
200613038 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 03/31/2006
200613037 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 03/31/2006
200613036 408.03-00 Rollover Contributions 03/31/2006
200613035 408.03-00 Rollover Contributions 03/31/2006
200613034 162.00-00 Trade or Business (Deductible v. Not Deductible) 03/31/2006
200613033 263A.00-00 Capitalization and Inclusion in Inventory Costs of Certain Expenses 03/31/2006
200613033 263A.03-00 Capitalization of Costs 03/31/2006
200613033 263A.03-02 Indirect Costs 03/31/2006
200613032 40.00-00 Alcohol Used as Fuel 03/31/2006
200613031 701.01-00 Partnership ISP - Subchapter K Anti-Abuse Rule Regulation Section 1.701-2 03/31/2006
200613030 7508.00-00 Time for Performing Certain Acts Postponed by Reason of Service in a Combat Zone 03/31/2006
200613029 9100.22-00 Other 03/31/2006
200613029 1503.04-04 Dual Resident Corporation 03/31/2006
200613028 817.00-00 Treatment of Variable Contracts 03/31/2006
200613027 351.00-00 Transfer to Corporation Controlled by Transferor 03/31/2006
200613026 304.00-00 Redemption Through Use of Related Corporations 03/31/2006
200613025 163.03-02 Investment Interest 03/31/2006
200613024 382.12-16 Controlled Groups 03/31/2006
200613024 9100.22-00 Other 03/31/2006
200613023 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 03/31/2006

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