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
200445025 671.02-00 Persons Treated as Grantors 11/05/2004
200445025 672.04-00 Grantor Treated as Holding Power or Interest of Spouse 11/05/2004
200445025 674.00-00 Power to Control Beneficial Enjoyment 11/05/2004
200445025 677.01-00 Income Distributed to Grantor or Spouse 11/05/2004
200445025 679.00-00 Foreign Trusts Having One or More United States Beneficiaries. 11/05/2004
200445025 684.00-00 Recognition of Gain on Certain Transfers to Certain Foreign Trusts and Estates 11/05/2004
200445025 6048.01-00 Transfers to Foreign Trusts 11/05/2004
200445025 6677.01-00 Requirement for Filing Return 11/05/2004
200445025 6677.01-02 Party Required to File 11/05/2004
200445024 2522.01-00 Charitable Gifts 11/05/2004
200445024 170.00-00 Charitable, Etc. Contributions and Gifts 11/05/2004
200445023 2522.01-00 Charitable Gifts 11/05/2004
200445023 170.00-00 Charitable, Etc. Contributions and Gifts 11/05/2004
200445022 9100.22-00 Other 11/05/2004
200445022 1503.04-04 Dual Resident Corporation 11/05/2004
200445021 1362.01-03 Late Elections 11/05/2004
200445020 382.07-00 Ownership Change 11/05/2004
200445020 382.11-07 Treating Interests As Stock 11/05/2004
200445020 382.12-08 Title 11 or Similar Case 11/05/2004
200445019 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 11/05/2004
200445019 9100.00-00 Extension of Time for Making Certain Elections 11/05/2004
200445018 9100.09-00 Section 442; Accounting Periods 11/05/2004
200445017 9100.09-00 Section 442; Accounting Periods 11/05/2004
200445016 368.04-00 Assets for Control of Transferee (Type "D") 11/05/2004
200445016 354.00-00 Exchanges of Stock and Securities in Certain Reorganizations 11/05/2004