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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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寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 200651031 | 3231.01-00 | Employers v. Not Employers | 12/22/2006 |
| 200651030 | 1031.01-00 | Property Held For Productive Use or Investment | 12/22/2006 |
| 200651029 | 2601.00-00 | Tax On Generation Skipping Transfers | 12/22/2006 |
| 200651029 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 12/22/2006 |
| 200651029 | 2033.00-00 | Property in Which Decedent Had an Interest | 12/22/2006 |
| 200651029 | 643.00-00 | Definitions Applicable to Subparts A, B, C, and D | 12/22/2006 |
| 200651028 | 2601.00-00 | Tax On Generation Skipping Transfers | 12/22/2006 |
| 200651028 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 12/22/2006 |
| 200651028 | 2033.00-00 | Property in Which Decedent Had an Interest | 12/22/2006 |
| 200651028 | 643.00-00 | Definitions Applicable to Subparts A, B, C, and D | 12/22/2006 |
| 200651027 | 1362.04-00 | Inadvertent Terminations | 12/22/2006 |
| 200651026 | 167.22-01 | Normalization Rules | 12/22/2006 |
| 200651025 | 1031.02-00 | Like Kind Property | 12/22/2006 |
| 200651024 | 1362.04-00 | Inadvertent Terminations | 12/22/2006 |
| 200651023 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 12/22/2006 |
| 200651023 | 1035.00-00 | Exchanges of Insurance Policies | 12/22/2006 |
| 200651023 | 1011.01-00 | Allocation of Basis | 12/22/2006 |
| 200651023 | 101.01-02 | Transfer for Consideration | 12/22/2006 |
| 200651023 | 7702.00-00 | Life Insurance Contract Defined | 12/22/2006 |
| 200651023 | 7702.17-00 | Change in Benefits During First 15 Years | 12/22/2006 |
| 200651023 | 7702A.00-00 | Modified Endowment Contracts | 12/22/2006 |
| 200651023 | 7702A.03-03 | Treatment of Material Changes | 12/22/2006 |
| 200651023 | 264.00-00 | Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) | 12/22/2006 |
| 200651022 | 561.00-00 | Deduction v. Not a Deduction for Dividends Paid | 12/22/2006 |
| 200651022 | 561.05-00 | Regulated Investment Companies | 12/22/2006 |
