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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Showing 26426 - 26450 of 75933
Find HelpNumber | UILC | Subject | Release Date |
---|---|---|---|
Number 201310007 | UILC 1022.00-00 | Subject Basis Rules Applicable to the Estates of Decedents Dying in 2010 9100.00-00|Extension of Time for Making Certain Elections | Release Date 03/08/2013 |
Number 201310006 | UILC 671.00-00 | Subject Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | Release Date 03/08/2013 |
Number 201310006 | UILC 2501.00-00 | Subject Imposition of Gift Tax (Imposed v. Not Imposed) | Release Date 03/08/2013 |
Number 201310006 | UILC 2514.00-00 | Subject Powers of Appointment (Transfer v. Not a Transfer) | Release Date 03/08/2013 |
Number 201310005 | UILC 671.00-00 | Subject Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | Release Date 03/08/2013 |
Number 201310005 | UILC 2501.00-00 | Subject Imposition of Gift Tax (Imposed v. Not Imposed) | Release Date 03/08/2013 |
Number 201310005 | UILC 2514.00-00 | Subject Powers of Appointment (Transfer v. Not a Transfer) | Release Date 03/08/2013 |
Number 201310004 | UILC 671.00-00 | Subject Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | Release Date 03/08/2013 |
Number 201310004 | UILC 2501.00-00 | Subject Imposition of Gift Tax (Imposed v. Not Imposed) | Release Date 03/08/2013 |
Number 201310004 | UILC 2514.00-00 | Subject Powers of Appointment (Transfer v. Not a Transfer) | Release Date 03/08/2013 |
Number 201310003 | UILC 671.00-00 | Subject Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | Release Date 03/08/2013 |
Number 201310003 | UILC 2501.00-00 | Subject Imposition of Gift Tax (Imposed v. Not Imposed) | Release Date 03/08/2013 |
Number 201310003 | UILC 2514.00-00 | Subject Powers of Appointment (Transfer v. Not a Transfer) | Release Date 03/08/2013 |
Number 201310002 | UILC 671.00-00 | Subject Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | Release Date 03/08/2013 |
Number 201310002 | UILC 2501.00-00 | Subject Imposition of Gift Tax (Imposed v. Not Imposed) | Release Date 03/08/2013 |
Number 201310002 | UILC 2514.00-00 | Subject Powers of Appointment (Transfer v. Not a Transfer) | Release Date 03/08/2013 |
Number 201310001 | UILC 38.00-00 | Subject General Business Credit | Release Date 03/08/2013 |
Number 201310001 | UILC 50.00-00 | Subject Special Rules for Computing Investment Credit | Release Date 03/08/2013 |
Number 201309029 | UILC 501.33-00 | Subject Private v. Public Interest Served | Release Date 03/01/2013 |
Number 201309029 | UILC 501.32-00 | Subject Income Inures v. does Not Inure to Private Individual | Release Date 03/01/2013 |
Number 201309028 | UILC 408.03-00 | Subject Rollover Contributions | Release Date 03/01/2013 |
Number 201309027 | UILC 414.08-00 | Subject Church Plan | Release Date 03/01/2013 |
Number 201309026 | UILC 408.03-00 | Subject Rollover Contributions | Release Date 03/01/2013 |
Number 201309025 | UILC 408.03-00 | Subject Rollover Contributions | Release Date 03/01/2013 |
Number 201309024 | UILC 408.03-00 | Subject Rollover Contributions | Release Date 03/01/2013 |