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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Номер UILC Тема Дата публикации
199908016 7702A.00-00 Modified Endowment Contracts 02/26/1999
199908015 104.02-00 Workmen's Compensation 02/26/1999
199908014 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 02/26/1999
199908013 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 02/26/1999
199908013 101.00-00 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 02/26/1999
199908013 264.00-00 Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) 02/26/1999
199908013 7702.00-00 Life Insurance Contract Defined 02/26/1999
199908013 7702.20-00 Correction of Errors 02/26/1999
199908013 7702A.00-00 Modified Endowment Contracts 02/26/1999
199908012 1362.00-00 Election by Small Business Corporation 02/26/1999
199908011 1362.00-00 Election by Small Business Corporation 02/26/1999
199908010 355.01-01 Split-Off 02/26/1999
199908010 368.04-00 Assets for Control of Transferee (Type "D") 02/26/1999
199908010 1362.02-03 Passive Investment Income 02/26/1999
199908009 2053.05-00 Administration Expenses in General 02/26/1999
199908008 1362.02-03 Passive Investment Income 02/26/1999
199908007 9100.22-00 Other 02/26/1999
199908007 1503.03-00 Dual Resident Corporations (Repealed in 1976) 02/26/1999
199908006 61.00-00 Gross Income v. Not Gross Income 02/26/1999
199908006 677.00-00 Income for Benefit of Grantor 02/26/1999
199908006 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 02/26/1999
199908005 108.00-00 Income From Discharge of Indebtedness 02/26/1999
199908005 1502.13-00 Intercompany Transactions 02/26/1999
199908005 1502.20-00 Loss Disallowance Rule 02/26/1999
199908005 1502.32-00 Investment Adjustment 02/26/1999