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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寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 201342001 | 2601.03-05 | Additions to Irrevocable Trusts | 10/18/2013 |
| 201342001 | 2501.01-00 | Gift v. Not a Gift | 10/18/2013 |
| 201342001 | 2035.01-00 | Inclusion of Certain Property in Gross Estate | 10/18/2013 |
| 201342001 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 10/18/2013 |
| 201342001 | 2037.00-00 | Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) | 10/18/2013 |
| 201342001 | 2038.01-00 | Power to Alter or Amend | 10/18/2013 |
| 201342001 | 61.00-00 | Gross Income v. Not Gross Income | 10/18/2013 |
| 201342001 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 10/18/2013 |
| 201342001 | 643.00-00 | Definitions Applicable to Subparts A, B, C, and D | 10/18/2013 |
| 201341041 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 10/11/2013 |
| 201341040 | 412.06-00 | Minimum Funding Waiver | 10/11/2013 |
| 201341039 | 402.03-00 | Foreign Situs Trust | 10/11/2013 |
| 201341038 | 402.08-00 | Rollover Contributions | 10/11/2013 |
| 201341037 | 501.03-30 | Organizational and Operational Tests | 10/11/2013 |
| 201341036 | 501.15-00 | Insurance Companies or Associations With Net Written Premiums of $350,000 Or Less | 10/11/2013 |
| 201341035 | 501.15-00 | Insurance Companies or Associations With Net Written Premiums of $350,000Or Less | 10/11/2013 |
| 201341034 | 6201.00-00 | Assessment Authority | 10/11/2013 |
| 201341033 | 817.00-00 | Treatment of Variable Contracts | 10/11/2013 |
| 201341032 | 856.00-00 | Definition of Real Estate Investment Trust | 10/11/2013 |
| 201341031 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 10/11/2013 |
| 201341031 | 263.00-00 | Capital Expenditures (Deductible v. Not Deductible) | 10/11/2013 |
| 201341030 | 469.03-00 | Passive Activity Defined | 10/11/2013 |
| 201341030 | 469.03-03 | Definition of Activity | 10/11/2013 |
| 201341030 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/11/2013 |
| 201341029 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 10/11/2013 |
