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
Номер 200547007 UILC 423.00-00 Тема Employee Stock Purchase Plans Дата публикации 11/25/2005
Номер 200547006 UILC 162.36-02 Тема Covered Employees Дата публикации 11/25/2005
Номер 200547005 UILC 468A.04-02 Тема Revised Schedules Дата публикации 11/25/2005
Номер 200547004 UILC 1502.31-01 Тема Stock Basis After a Group Structure Change Дата публикации 11/25/2005
Номер 200547004 UILC 9100.22-00 Тема Other Дата публикации 11/25/2005
Номер 200547003 UILC 453.09-01 Тема Alternative Basis Recovery Дата публикации 11/25/2005
Номер 200547002 UILC 877.00-00 Тема Expatriation to Avoid Tax Дата публикации 11/25/2005
Номер 200547001 UILC 877.00-00 Тема Expatriation to Avoid Tax Дата публикации 11/25/2005
Номер 200546055 UILC 2036.00-00 Тема Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) Дата публикации 11/18/2005
Номер 200546055 UILC 2038.00-00 Тема Revocable Transfers (Included v. Not Included in Gross Estate) Дата публикации 11/18/2005
Номер 200546055 UILC 2041.00-00 Тема Powers of Appointment (Included v. Not Included in Gross Estate) Дата публикации 11/18/2005
Номер 200546055 UILC 2601.03-01 Тема Irrevocable Trusts Дата публикации 11/18/2005
Номер 200546055 UILC 672.00-00 Тема Definitions and Rules Дата публикации 11/18/2005
Номер 200546055 UILC 674.00-00 Тема Power to Control Beneficial Enjoyment Дата публикации 11/18/2005
Номер 200546055 UILC 675.00-00 Тема Administrative Powers Дата публикации 11/18/2005
Номер 200546055 UILC 677.00-00 Тема Income for Benefit of Grantor Дата публикации 11/18/2005
Номер 200546055 UILC 678.00-00 Тема Person Other Than Grantor Treated as Substantial Owner Дата публикации 11/18/2005
Номер 200546054 UILC 2036.00-00 Тема Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) Дата публикации 11/18/2005
Номер 200546054 UILC 2038.00-00 Тема Revocable Transfers (Included v. Not Included in Gross Estate) Дата публикации 11/18/2005
Номер 200546054 UILC 2041.00-00 Тема Powers of Appointment (Included v. Not Included in Gross Estate) Дата публикации 11/18/2005
Номер 200546054 UILC 2601.03-01 Тема Irrevocable Trusts Дата публикации 11/18/2005
Номер 200546054 UILC 672.00-00 Тема Definitions and Rules Дата публикации 11/18/2005
Номер 200546054 UILC 674.00-00 Тема Power to Control Beneficial Enjoyment Дата публикации 11/18/2005
Номер 200546054 UILC 675.00-00 Тема Administrative Powers Дата публикации 11/18/2005
Номер 200546054 UILC 677.00-00 Тема Income for Benefit of Grantor Дата публикации 11/18/2005