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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编号 UILC 主题 发布日期
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
200652039 1502.20-00 Loss Disallowance Rule 12/29/2006
200652039 9100.28-00 Regulation Section 1.1502-20; Loss Disallowance Rule 12/29/2006
200652038 1362.01-03 Late Elections 12/29/2006
200652037 9100.09-00 Section 442; Accounting Periods 12/29/2006
200652036 864.02-00 Effectively Connected Income 12/29/2006
200652035 1362.04-00 Inadvertent Terminations 12/29/2006
200652034 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 12/29/2006
200652033 9100.00-00 Extension of Time for Making Certain Elections 12/29/2006
200652032 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 12/29/2006