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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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寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 199912028 | 9114.02-16 | Limitation on Benefits | 03/26/1999 |
| 199912028 | 9114.03-38 | Switzerland | 03/26/1999 |
| 199912027 | 2511.00-00 | Transfers in General (Gift v. Not a Gift) | 03/26/1999 |
| 199912026 | 121.00-00 | Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) | 03/26/1999 |
| 199912026 | 671.02-00 | Persons Treated as Grantors | 03/26/1999 |
| 199912026 | 676.00-00 | Power to Revoke | 03/26/1999 |
| 199912025 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/26/1999 |
| 199912024 | 338.01-02 | Time in which Election must be made | 03/26/1999 |
| 199912024 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 03/26/1999 |
| 199912023 | 42.08-04 | Buildings Financed with Tax-Exempt Bonds | 03/26/1999 |
| 199912022 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 03/26/1999 |
| 199912022 | 101.00-00 | Certain Death Benefits (Excluded v. Not Excluded From Gross Income) | 03/26/1999 |
| 199912022 | 264.00-00 | Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) | 03/26/1999 |
| 199912022 | 7702.00-00 | Life Insurance Contract Defined | 03/26/1999 |
| 199912022 | 7702.20-00 | Correction of Errors | 03/26/1999 |
| 199912022 | 7702A.00-00 | Modified Endowment Contracts | 03/26/1999 |
| 199912021 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 03/26/1999 |
| 199912021 | 2601.04-01 | Wills or Revocable Trusts Executed Before October 22, 1986 | 03/26/1999 |
| 199912020 | 338.01-02 | Time in which Election must be made | 03/26/1999 |
| 199912020 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 03/26/1999 |
| 199912019 | 368.04-00 | Assets for Control of Transferee (Type "D") | 03/26/1999 |
| 199912019 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 03/26/1999 |
| 199912018 | 468A.04-02 | Revised Schedules | 03/26/1999 |
| 199912017 | 468A.04-02 | Revised Schedules | 03/26/1999 |
| 199912016 | 2503.11-06 | Withdrawal Powers ("Crummey" Issue) | 03/26/1999 |
