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 18676 - 18700 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201617011 | 501.33-00 | Private v. Public Interest Served | 04/22/2016 |
| 201617011 | 501.35-00 | "Exclusively" Test | 04/22/2016 |
| 201617011 | 501.36-00 | Business Activities | 04/22/2016 |
| 201617011 | 533.02-00 | Holding and Investment Companies | 04/22/2016 |
| 201617010 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 04/22/2016 |
| 201617009 | 901.01-00 | Allowance of Credit | 04/22/2016 |
| 201617008 | 6231.03-00 | Partnership Item | 04/22/2016 |
| 201617008 | 6231.04-00 | Nonpartnership Item | 04/22/2016 |
| 201617007 | 6512.00-00 | Limitations in Case of Petition to Tax Court | 04/22/2016 |
| 201617006 | 411.03-00 | Accrued Benefit Requirements | 04/22/2016 |
| 201617005 | 6611.00-00 | Interest on Overpayments (Interest v. No Interest) | 04/22/2016 |
| 201617004 | 101.05-00 | Flexible Premium Contracts Before 1985 | 04/22/2016 |
| 201617004 | 264.03-00 | Exceptions | 04/22/2016 |
| 201617004 | 264.04-00 | Key Persons | 04/22/2016 |
| 201617004 | 264.05-00 | Allocation of Interest Expense to Policy Cash Values | 04/22/2016 |
| 201617004 | 72.07-00 | Amounts Not Receivable as Annuities | 04/22/2016 |
| 201617004 | 72.19-00 | Required Distributions Where Holder Dies | 04/22/2016 |
| 201617004 | 72.22-00 | Treatment of Modified Endowment Contracts | 04/22/2016 |
| 201617004 | 7702.00-00 | Life Insurance Contract Defined | 04/22/2016 |
| 201617004 | 7702.17-00 | Change in Benefits During First 15 Years | 04/22/2016 |
| 201617004 | 7702A.03-03 | Treatment of Material Changes | 04/22/2016 |
| 201617003 | 2010.00-00 | Unified Credit Against Estate Tax | 04/22/2016 |
| 201617003 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/22/2016 |
| 201617002 | 1012.00-00 | Basis of Property--Costs | 04/22/2016 |
| 201617002 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 04/22/2016 |
