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 200241044 UILC 2036.00-00 Тема Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) Дата публикации 10/11/2002
Номер 200241044 UILC 2038.00-00 Тема Revocable Transfers (Included v. Not Included in Gross Estate) Дата публикации 10/11/2002
Номер 200241044 UILC 2053.00-00 Тема Expenses, Indebtedness, and Taxes (Deductible v. Not Deductible) Дата публикации 10/11/2002
Номер 200241044 UILC 2055.00-00 Тема Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) Дата публикации 10/11/2002
Номер 200241044 UILC 2511.00-00 Тема Transfers in General (Gift v. Not a Gift) Дата публикации 10/11/2002
Номер 200241044 UILC 2522.00-00 Тема Charitable and Similar Gifts (Deductible v. Not Deductible) Дата публикации 10/11/2002
Номер 200241044 UILC 170.00-00 Тема Charitable, Etc. Contributions and Gifts Дата публикации 10/11/2002
Номер 200241044 UILC 170.12-00 Тема Disallowance of Deduction Дата публикации 10/11/2002
Номер 200241044 UILC 4941.04-00 Тема Definition of Self-Dealing Дата публикации 10/11/2002
Номер 200241043 UILC 2642.00-00 Тема Inclusion Ratio Дата публикации 10/11/2002
Номер 200241043 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 10/11/2002
Номер 200241042 UILC 41.01-00 Тема Alternative Incremental Credit Дата публикации 10/11/2002
Номер 200241041 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 10/11/2002
Номер 200241041 UILC 2601.03-00 Тема Exceptions Дата публикации 10/11/2002
Номер 200241041 UILC 2601.03-01 Тема Irrevocable Trusts Дата публикации 10/11/2002
Номер 200241040 UILC 2642.01-00 Тема Inclusion Ratio Defined Дата публикации 10/11/2002
Номер 200241040 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 10/11/2002
Номер 200241039 UILC 2702.02-02 Тема Personal Residence in Trust Дата публикации 10/11/2002
Номер 200241038 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 10/11/2002
Номер 200241037 UILC 1362.01-03 Тема Late Elections Дата публикации 10/11/2002
Номер 200241036 UILC 1362.01-03 Тема Late Elections Дата публикации 10/11/2002
Номер 200241035 UILC 2041.03-00 Тема General Power v. Not a General Power Дата публикации 10/11/2002
Номер 200241035 UILC 2514.03-00 Тема Definition of General Power of Appointment Дата публикации 10/11/2002
Номер 200241035 UILC 2601.04-03 Тема Amendments to Wills or Revocable Trusts Дата публикации 10/11/2002
Номер 200241034 UILC 1362.01-03 Тема Late Elections Дата публикации 10/11/2002