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
201440011 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/03/2014
201440011 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/03/2014
201440011 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 10/03/2014
201440010 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/03/2014
201440010 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/03/2014
201440010 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 10/03/2014
201440009 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/03/2014
201440009 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/03/2014
201440009 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 10/03/2014
201440008 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/03/2014
201440008 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/03/2014
201440008 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 10/03/2014
201440007 2511.00-00 Transfers in General (Gift v. Not a Gift) 10/03/2014
201440007 2511.11-00 Gift of Remainder 10/03/2014
201440006 301.00-00 Distributions of Property 10/03/2014
201440006 305.03-00 Distributions in Lieu of Money 10/03/2014
201440005 7701.00-00 Definitions 10/03/2014
201440005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/03/2014
201440004 453.00-00 Installment Method (Available v. Not Available) 10/03/2014
201440004 453.08-00 Revocation of Elections 10/03/2014
201440003 754.02-00 Timeliness of Election 10/03/2014
201440003 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/03/2014
201440002 7701.00-00 Definitions 10/03/2014
201440002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/03/2014
201440001 7701.00-00 Definitions 10/03/2014