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
200230037 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 07/26/2002
200230037 264.00-00 Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) 07/26/2002
200230037 7702.00-00 Life Insurance Contract Defined 07/26/2002
200230037 7702A.00-00 Modified Endowment Contracts 07/26/2002
200230036 6223.03-00 Mailing Notice 07/26/2002
200230035 6402.02-00 Refund Subject to Off-Set 07/26/2002
200230034 7602.00-00 Examination of Books and Witnesses 07/26/2002
200230033 6212.02-04 Last Known Address 07/26/2002
200230033 6012.01-00 Individuals 07/26/2002
200230032 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/26/2002
200230031 338.01-02 Time in which Election must be made 07/26/2002
200230031 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 07/26/2002
200230030 1366.00-00 Pass-Thru of Items to Shareholders 07/26/2002
200230030 1377.02-00 Post-termination Transition Period 07/26/2002
200230029 61.00-00 Gross Income v. Not Gross Income 07/26/2002
200230029 170.01-00 Time of Making Contribution 07/26/2002
200230028 1362.01-03 Late Elections 07/26/2002
200230027 9100.22-00 Other 07/26/2002
200230027 1503.04-04 Dual Resident Corporation 07/26/2002
200230026 332.00-00 Complete Liquidation of Subsidiaries 07/26/2002
200230025 9100.09-00 Section 442; Accounting Periods 07/26/2002
200230024 2652.01-02 Special Election for QTIP 07/26/2002
200230024 9100.00-00 Extension of Time for Making Certain Elections 07/26/2002
200230023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/26/2002
200230022 2055.12-07 Guaranteed Annuity Lead Interest 07/26/2002

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