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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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Afiche 48301 - 48325 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 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 |
| 200651022 | 562.00-00 | Dividends Eligible v. Not Eligible for Dividends-Paid Deduction | 12/22/2006 |
| 200651022 | 562.03-00 | Preferential Dividends | 12/22/2006 |
| 200651022 | 851.00-00 | Definition of Regulated Investment Company | 12/22/2006 |
| 200651022 | 852.00-00 | Taxation of Regulated Investment Companies and Their Shareholders | 12/22/2006 |
| 200651022 | 61.00-00 | Gross Income v. Not Gross Income | 12/22/2006 |
| 200651021 | 884.00-00 | Branch Tax | 12/22/2006 |
| 200651021 | 884.08-00 | Rules for Termination, Liquidation, Reorganization or Incorporation | 12/22/2006 |
| 200651020 | 754.02-00 | Timeliness of Election | 12/22/2006 |
| 200651020 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/22/2006 |
| 200651019 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 12/22/2006 |
| 200651019 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/22/2006 |
| 200651018 | 1031.02-00 | Like Kind Property | 12/22/2006 |
| 200651017 | 1362.04-00 | Inadvertent Terminations | 12/22/2006 |
| 200651017 | 1361.01-02 | Shareholder Not an Individual or Permitted Trust or Estate | 12/22/2006 |
| 200651016 | 7701.00-00 | Definitions | 12/22/2006 |
| 200651016 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/22/2006 |
| 200651015 | 6011.02-00 | Incomplete Returns | 12/22/2006 |
