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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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Showing 61851 - 61875 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200230037 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 07/26/2002 |
| 200230037 | 264.00-00 | Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) | 07/26/2002 |
| 200230037 | 7702.00-00 | Life Insurance Contract Defined | 07/26/2002 |
| 200230037 | 7702A.00-00 | Modified Endowment Contracts | 07/26/2002 |
| 200230036 | 6223.03-00 | Mailing Notice | 07/26/2002 |
| 200230035 | 6402.02-00 | Refund Subject to Off-Set | 07/26/2002 |
| 200230034 | 7602.00-00 | Examination of Books and Witnesses | 07/26/2002 |
| 200230033 | 6212.02-04 | Last Known Address | 07/26/2002 |
| 200230033 | 6012.01-00 | Individuals | 07/26/2002 |
| 200230032 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/26/2002 |
| 200230031 | 338.01-02 | Time in which Election must be made | 07/26/2002 |
| 200230031 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 07/26/2002 |
| 200230030 | 1366.00-00 | Pass-Thru of Items to Shareholders | 07/26/2002 |
| 200230030 | 1377.02-00 | Post-termination Transition Period | 07/26/2002 |
| 200230029 | 61.00-00 | Gross Income v. Not Gross Income | 07/26/2002 |
| 200230029 | 170.01-00 | Time of Making Contribution | 07/26/2002 |
| 200230028 | 1362.01-03 | Late Elections | 07/26/2002 |
| 200230027 | 9100.22-00 | Other | 07/26/2002 |
| 200230027 | 1503.04-04 | Dual Resident Corporation | 07/26/2002 |
| 200230026 | 332.00-00 | Complete Liquidation of Subsidiaries | 07/26/2002 |
| 200230025 | 9100.09-00 | Section 442; Accounting Periods | 07/26/2002 |
| 200230024 | 2652.01-02 | Special Election for QTIP | 07/26/2002 |
| 200230024 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/26/2002 |
| 200230023 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/26/2002 |
| 200230022 | 2055.12-07 | Guaranteed Annuity Lead Interest | 07/26/2002 |
