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 |
|---|---|---|---|
| 编号 200328029 | UILC 9999.98-00 | 主题 Not Able to Identify Under Present List | 发布日期 07/11/2003 |
| 编号 200328028 | UILC 877.01-00 | 主题 Principal Purpose--the Avoidance of Tax | 发布日期 07/11/2003 |
| 编号 200328027 | UILC 72.00-00 | 主题 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 发布日期 07/11/2003 |
| 编号 200328027 | UILC 264.00-00 | 主题 Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) | 发布日期 07/11/2003 |
| 编号 200328027 | UILC 7702.00-00 | 主题 Life Insurance Contract Defined | 发布日期 07/11/2003 |
| 编号 200328027 | UILC 7702A.00-00 | 主题 Modified Endowment Contracts | 发布日期 07/11/2003 |
| 编号 200328026 | UILC 2601.04-01 | 主题 Wills or Revocable Trusts Executed Before October 22, 1986 | 发布日期 07/11/2003 |
| 编号 200328026 | UILC 2511.00-00 | 主题 Transfers in General (Gift v. Not a Gift) | 发布日期 07/11/2003 |
| 编号 200328025 | UILC 1362.02-03 | 主题 Passive Investment Income | 发布日期 07/11/2003 |
| 编号 200328024 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 07/11/2003 |
| 编号 200328023 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 07/11/2003 |
| 编号 200328022 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 07/11/2003 |
| 编号 200328021 | UILC 2632.01-00 | 主题 Time and Manner of Allocation | 发布日期 07/11/2003 |
| 编号 200328021 | UILC 2642.00-00 | 主题 Inclusion Ratio | 发布日期 07/11/2003 |
| 编号 200328021 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 07/11/2003 |
| 编号 200328020 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 07/11/2003 |
| 编号 200328019 | UILC 2642.00-00 | 主题 Inclusion Ratio | 发布日期 07/11/2003 |
| 编号 200328018 | UILC 7701.00-00 | 主题 Definitions | 发布日期 07/11/2003 |
| 编号 200328018 | UILC 9100.31-00 | 主题 Reg. 301.7701-3 Classification of Certain Business Entities | 发布日期 07/11/2003 |
| 编号 200328017 | UILC 1362.01-03 | 主题 Late Elections | 发布日期 07/11/2003 |
| 编号 200328016 | UILC 2631.01-00 | 主题 Allocations Irrevocable | 发布日期 07/11/2003 |
| 编号 200328016 | UILC 2632.01-00 | 主题 Time and Manner of Allocation | 发布日期 07/11/2003 |
| 编号 200328016 | UILC 9100.00-00 | 主题 Extension of Time for Making Certain Elections | 发布日期 07/11/2003 |
| 编号 200328015 | UILC 2519.00-00 | 主题 Disposition of Certain Life Estates | 发布日期 07/11/2003 |
| 编号 200328014 | UILC 754.02-00 | 主题 Timeliness of Election | 发布日期 07/11/2003 |
