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 200404007 UILC 2514.00-00 Тема Powers of Appointment (Transfer v. Not a Transfer) Дата публикации 01/23/2004
Номер 200404007 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 01/23/2004
Номер 200404006 UILC 678.00-00 Тема Person Other Than Grantor Treated as Substantial Owner Дата публикации 01/23/2004
Номер 200404006 UILC 2041.00-00 Тема Powers of Appointment (Included v. Not Included in Gross Estate) Дата публикации 01/23/2004
Номер 200404006 UILC 2514.00-00 Тема Powers of Appointment (Transfer v. Not a Transfer) Дата публикации 01/23/2004
Номер 200404006 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 01/23/2004
Номер 200404005 UILC 678.00-00 Тема Person Other Than Grantor Treated as Substantial Owner Дата публикации 01/23/2004
Номер 200404005 UILC 2041.00-00 Тема Powers of Appointment (Included v. Not Included in Gross Estate) Дата публикации 01/23/2004
Номер 200404005 UILC 2514.00-00 Тема Powers of Appointment (Transfer v. Not a Transfer) Дата публикации 01/23/2004
Номер 200404005 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 01/23/2004
Номер 200404004 UILC 2036.07-00 Тема Life Insurance Trusts Дата публикации 01/23/2004
Номер 200404004 UILC 2041.00-00 Тема Powers of Appointment (Included v. Not Included in Gross Estate) Дата публикации 01/23/2004
Номер 200404003 UILC 1381.00-00 Тема Organizations to Which Part Applies Дата публикации 01/23/2004
Номер 200404002 UILC 118.01-02 Тема Nonshareholder Contributions Дата публикации 01/23/2004
Номер 200404002 UILC 118.02-00 Тема Contributions in Aid of Construction Дата публикации 01/23/2004
Номер 200404001 UILC 4261.00-00 Тема Transportation of Persons by Air (Taxable v. Nontaxable) Дата публикации 01/23/2004
Номер 200403099 UILC 408.03-00 Тема Rollover Contributions Дата публикации 01/16/2004
Номер 200403098 UILC 408.03-00 Тема Rollover Contributions Дата публикации 01/16/2004
Номер 200403097 UILC 401.00-00 Тема Qualified Pension, Profit-Sharing, and Stock Bonus Plan Дата публикации 01/16/2004
Номер 200403096 UILC 401.00-00 Тема Qualified Pension, Profit-Sharing, and Stock Bonus Plan Дата публикации 01/16/2004
Номер 200403095 UILC 9999.00-00 Тема Pulled Item Дата публикации 01/16/2004
Номер 200403094 UILC 2041.00-00 Тема Powers of Appointment (Included v. Not Included in Gross Estate) Дата публикации 01/16/2004
Номер 200403094 UILC 2501.00-00 Тема Imposition of Gift Tax (Imposed v. Not Imposed) Дата публикации 01/16/2004
Номер 200403094 UILC 2523.00-00 Тема Gift to Spouse (Marital Deduction Allowed v. Not Allowed) Дата публикации 01/16/2004
Номер 200403093 UILC 2056.07-00 Тема Qualified Terminable Interest Property Дата публикации 01/16/2004