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 199904001 UILC 2514.00-00 Тема Powers of Appointment (Transfer v. Not a Transfer) Дата публикации 01/29/1999
Номер 199904001 UILC 2601.03-01 Тема Irrevocable Trusts Дата публикации 01/29/1999
Номер 199903052 UILC 414.07-00 Тема Governmental Plan Дата публикации 01/22/1999
Номер 199903051 UILC 401.06-00 Тема Required Distributions Дата публикации 01/22/1999
Номер 199903050 UILC 401.00-00 Тема Qualified Pension, Profit-Sharing, and Stock Bonus Plan Дата публикации 01/22/1999
Номер 199903049 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 01/22/1999
Номер 199903048 UILC 367.03-00 Тема Treatment of Transfers of Stock or Securities to Foreign Corporations Дата публикации 01/22/1999
Номер 199903047 UILC 9100.09-00 Тема Section 442; Accounting Periods Дата публикации 01/22/1999
Номер 199903046 UILC 9100.09-00 Тема Section 442; Accounting Periods Дата публикации 01/22/1999
Номер 199903045 UILC 671.00-00 Тема Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners Дата публикации 01/22/1999
Номер 199903045 UILC 2035.00-00 Тема Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death Дата публикации 01/22/1999
Номер 199903045 UILC 2501.01-00 Тема Gift v. Not a Gift Дата публикации 01/22/1999
Номер 199903045 UILC 2522.02-04 Тема Guaranteed Annuity and Unitrust Interests Дата публикации 01/22/1999
Номер 199903045 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 01/22/1999
Номер 199903044 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 01/22/1999
Номер 199903043 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 01/22/1999
Номер 199903042 UILC 355.01-01 Тема Split-Off Дата публикации 01/22/1999
Номер 199903042 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 01/22/1999
Номер 199903041 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 01/22/1999
Номер 199903040 UILC 2503.00-00 Тема Taxable Gifts (Annual Exclusion Allowed v. Not Allowed) Дата публикации 01/22/1999
Номер 199903040 UILC 2513.00-00 Тема Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) Дата публикации 01/22/1999
Номер 199903040 UILC 2523.00-00 Тема Gift to Spouse (Marital Deduction Allowed v. Not Allowed) Дата публикации 01/22/1999
Номер 199903039 UILC 104.02-00 Тема Workmen's Compensation Дата публикации 01/22/1999
Номер 199903038 UILC 2053.02-00 Тема Estimated Amounts Дата публикации 01/22/1999
Номер 199903037 UILC 83.08-00 Тема Deduction by Employer Дата публикации 01/22/1999