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 200549005 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 12/09/2005
Номер 200549004 UILC 901.00-00 Тема Taxes of Foreign Countries and of Possessions of U.S. Дата публикации 12/09/2005
Номер 200549004 UILC 901.01-04 Тема Dual Capacity Taxpayers Дата публикации 12/09/2005
Номер 200549003 UILC 2642.00-00 Тема Inclusion Ratio Дата публикации 12/09/2005
Номер 200549003 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 12/09/2005
Номер 200549002 UILC 1362.01-03 Тема Late Elections Дата публикации 12/09/2005
Номер 200549001 UILC 2642.00-00 Тема Inclusion Ratio Дата публикации 12/09/2005
Номер 200549001 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 12/09/2005
Номер 200548035 UILC 2036.00-00 Тема Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) Дата публикации 12/02/2005
Номер 200548035 UILC 2038.00-00 Тема Revocable Transfers (Included v. Not Included in Gross Estate) Дата публикации 12/02/2005
Номер 200548035 UILC 2041.00-00 Тема Powers of Appointment (Included v. Not Included in Gross Estate) Дата публикации 12/02/2005
Номер 200548035 UILC 2601.03-01 Тема Irrevocable Trusts Дата публикации 12/02/2005
Номер 200548035 UILC 672.00-00 Тема Definitions and Rules Дата публикации 12/02/2005
Номер 200548035 UILC 674.00-00 Тема Power to Control Beneficial Enjoyment Дата публикации 12/02/2005
Номер 200548035 UILC 675.00-00 Тема Administrative Powers Дата публикации 12/02/2005
Номер 200548035 UILC 677.00-00 Тема Income for Benefit of Grantor Дата публикации 12/02/2005
Номер 200548035 UILC 678.00-00 Тема Person Other Than Grantor Treated as Substantial Owner Дата публикации 12/02/2005
Номер 200548034 UILC 412.06-00 Тема Minimum Funding Waiver Дата публикации 12/02/2005
Номер 200548033 UILC 412.06-00 Тема Minimum Funding Waiver Дата публикации 12/02/2005
Номер 200548032 UILC 4971.02-00 Тема Additional Tax Дата публикации 12/02/2005
Номер 200548031 UILC 4971.02-00 Тема Additional Tax Дата публикации 12/02/2005
Номер 200548030 UILC 408.03-00 Тема Rollover Contributions Дата публикации 12/02/2005
Номер 200548029 UILC 408.03-00 Тема Rollover Contributions Дата публикации 12/02/2005
Номер 200548028 UILC 401.06-00 Тема Required Distributions Дата публикации 12/02/2005
Номер 200548028 UILC 401.06-02 Тема Employee Dies Before Entire Interest Distributed Дата публикации 12/02/2005