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. ob体育ever, it is important to note that pursuant to such items cannot be used or cited as precedent.

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狈ú尘别谤辞 UILC Asunto Fecha de publicación
199916025 2207A.02-00 Recovery With Respect to Gift Tax 04/23/1999
199916025 2511.01-00 Donative Intent 04/23/1999
199916025 2512.00-00 Valuation of Gifts 04/23/1999
199916025 2519.00-00 Disposition of Certain Life Estates 04/23/1999
199916025 6324.01-00 Estate Tax Liens 04/23/1999
199916025 6324.02-00 Gift Tax Liens 04/23/1999
199916025 6901.02-00 Liability 04/23/1999
199916025 6902.01-00 Burden of Proof 04/23/1999
199916024 1362.00-00 Election by Small Business Corporation 04/23/1999
199916023 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 04/23/1999
199916023 101.00-00 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 04/23/1999
199916023 264.00-00 Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) 04/23/1999
199916023 403.00-00 Taxation of Employee Annuities (Taxable v. Not Taxable) 04/23/1999
199916023 368.00-00 Definitions Relating to Corporate Reorganizations 04/23/1999
199916023 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 04/23/1999
199916023 7702.00-00 Life Insurance Contract Defined 04/23/1999
199916023 7702A.00-00 Modified Endowment Contracts 04/23/1999
199916022 1362.00-00 Election by Small Business Corporation 04/23/1999
199916021 1362.00-00 Election by Small Business Corporation 04/23/1999
199916020 42.14-00 Secretary's Authority to Provide Regulations 04/23/1999
199916019 9100.00-00 Extension of Time for Making Certain Elections 04/23/1999
199916018 1362.00-00 Election by Small Business Corporation 04/23/1999
199916017 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 04/23/1999
199916017 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 04/23/1999
199916016 1362.04-00 Inadvertent Terminations 04/23/1999