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
200243048 2601.00-00 Tax On Generation Skipping Transfers 10/25/2002
200243047 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 10/25/2002
200243047 1035.03-01 One Policy Exchanged for Two or More Policies 10/25/2002
200243046 7701.00-00 Definitions 10/25/2002
200243046 9100.00-00 Extension of Time for Making Certain Elections 10/25/2002
200243045 7701.00-00 Definitions 10/25/2002
200243045 9100.00-00 Extension of Time for Making Certain Elections 10/25/2002
200243044 7701.00-00 Definitions 10/25/2002
200243044 9100.00-00 Extension of Time for Making Certain Elections 10/25/2002
200243043 9100.22-00 Other 10/25/2002
200243043 1503.04-04 Dual Resident Corporation 10/25/2002
200243042 2642.01-00 Inclusion Ratio Defined 10/25/2002
200243042 9100.00-00 Extension of Time for Making Certain Elections 10/25/2002
200243041 7701.00-00 Definitions 10/25/2002
200243041 9100.00-00 Extension of Time for Making Certain Elections 10/25/2002
200243040 115.00-00 Income of States, Municipalities, etc. 10/25/2002
200243039 2642.00-00 Inclusion Ratio 10/25/2002
200243038 2642.00-00 Inclusion Ratio 10/25/2002
200243037 2642.00-00 Inclusion Ratio 10/25/2002
200243036 355.01-01 Split-Off 10/25/2002
200243036 368.04-00 Assets for Control of Transferee (Type "D") 10/25/2002
200243035 163.10-00 Limitation on Deduction for Certain Interest Paid By Corporation to Related Person 10/25/2002
200243034 468B.00-00 Special Rules For Designated Settlement Funds 10/25/2002
200243034 108.04-00 General Rules for Discharges of Indebtedness 10/25/2002
200243034 172.01-05 10-Year Carryover 10/25/2002

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