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. Enter a term in the Find box. Click the Search button. Showing 45476 - 45500 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200701002 468A.04-00 Ruling Amount 01/05/2007 200701001 3406.00-00 Backup Withholding 01/05/2007 200701001 6041.03-00 Fixed or Determinable Gains, Profits, or Income 01/05/2007 200701001 6041.05-00 Payments Specifically Included 01/05/2007 200701001 6045.00-00 Returns of Brokers 01/05/2007 200701001 6049.01-00 Reportable Interest 01/05/2007 200652047 412.06-00 Minimum Funding Waiver 12/29/2006 200652046 412.06-00 Minimum Funding Waiver 12/29/2006 200652045 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 12/29/2006 200652044 412.06.00 Minimum Funding Waiver 12/29/2006 200652043 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/29/2006 200652043 1035.00-00 Exchanges of Insurance Policies 12/29/2006 200652043 1011.01-00 Allocation of Basis 12/29/2006 200652043 101.01-02 Transfer for Consideration 12/29/2006 200652043 7702.00-00 Life Insurance Contract Defined 12/29/2006 200652043 7702.17-00 Change in Benefits During First 15 Years 12/29/2006 200652043 7702A.00-00 Modified Endowment Contracts 12/29/2006 200652043 7702A.03-03 Treatment of Material Changes 12/29/2006 200652043 264.00-00 Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) 12/29/2006 200652042 9100.00-00 Extension of Time for Making Certain Elections 12/29/2006 200652042 2642.01-00 Inclusion Ratio Defined 12/29/2006 200652042 2513.00-00 Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) 12/29/2006 200652041 121.04-00 Special Rules 12/29/2006 200652040 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 12/29/2006 200652040 2511.00-00 Transfers in General (Gift v. Not a Gift) 12/29/2006 Pagination First page « First Previous page Previous … Page 1816 Page 1817 Page 1818 Page 1819 Current page 1820 Page 1821 Page 1822 Page 1823 Page 1824 … Next page Next Last page Last »
