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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編號 UILC 主題 發布日期
200420007 2055.08-00 Disclaimers 05/14/2004
200420007 2518.03-00 Undivided Portion of an Interest 05/14/2004
200420006 368.04-00 Assets for Control of Transferee (Type "D") 05/14/2004
200420006 355.01-01 Split-Off 05/14/2004
200420005 368.04-00 Assets for Control of Transferee (Type "D") 05/14/2004
200420005 355.01-01 Split-Off 05/14/2004
200420004 368.04-00 Assets for Control of Transferee (Type "D") 05/14/2004
200420004 355.01-01 Split-Off 05/14/2004
200420003 368.04-00 Assets for Control of Transferee (Type "D") 05/14/2004
200420003 355.01-01 Split-Off 05/14/2004
200420002 806.00-00 Small Life Insurance Company Deduction 05/14/2004
200420001 368.04-00 Assets for Control of Transferee (Type "D") 05/14/2004
200420001 355.01-01 Split-Off 05/14/2004
200419038 402.01-00 Exempt Trust 05/07/2004
200419037 72.02-00 Investment in Contract 05/07/2004
200419037 72.07-00 Amounts Not Receivable as Annuities 05/07/2004
200419037 72.07-01 On or After Starting Date 05/07/2004
200419037 72.07-02 Before Starting Date 05/07/2004
200419037 72.07-03 Lump Sum 05/07/2004
200419037 72.07-04 Allocation of Amounts 05/07/2004
200419037 72.07-05 Investment In Contract 05/07/2004
200419036 72.02-00 Investment in Contract 05/07/2004
200419036 72.07-00 Amounts Not Receivable as Annuities 05/07/2004
200419036 72.07-01 On or After Starting Date 05/07/2004
200419036 72.07-02 Before Starting Date 05/07/2004

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