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 |
|---|---|---|---|
| 200324018 | 2511.07-05 | Relinquishment of Power | 06/13/2003 |
| 200324018 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 06/13/2003 |
| 200324018 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 06/13/2003 |
| 200324017 | 1362.01-03 | Late Elections | 06/13/2003 |
| 200324016 | 1362.01-03 | Late Elections | 06/13/2003 |
| 200324015 | 1362.01-03 | Late Elections | 06/13/2003 |
| 200324014 | 1362.01-03 | Late Elections | 06/13/2003 |
| 200324013 | 1042.00-00 | Sales of Stock to Employee Stock Ownership Plans or Certain Cooperatives | 06/13/2003 |
| 200324012 | 1362.01-03 | Late Elections | 06/13/2003 |
| 200324011 | 213.05-00 | Medical Care | 06/13/2003 |
| 200324010 | 2601.00-00 | Tax On Generation Skipping Transfers | 06/13/2003 |
| 200324009 | 2601.00-00 | Tax On Generation Skipping Transfers | 06/13/2003 |
| 200324008 | 2601.00-00 | Tax On Generation Skipping Transfers | 06/13/2003 |
| 200324007 | 2601.00-00 | Tax On Generation Skipping Transfers | 06/13/2003 |
| 200324006 | 2601.00-00 | Tax On Generation Skipping Transfers | 06/13/2003 |
| 200324005 | 2601.00-00 | Tax On Generation Skipping Transfers | 06/13/2003 |
| 200324004 | 2601.00-00 | Tax On Generation Skipping Transfers | 06/13/2003 |
| 200324003 | 49.05-06 | Self-Constructed Property Rule | 06/13/2003 |
| 200324002 | 1311.00-00 | Correction of Error | 06/13/2003 |
| 200324002 | 1312.05-00 | Double Disallowance of a Deduction or Credit | 06/13/2003 |
| 200324002 | 6511.04-00 | Recoupment (Bull Case) | 06/13/2003 |
| 200324002 | 465.00-00 | Deductions Limited to Amount at Risk | 06/13/2003 |
| 200324001 | 2601.00-00 | Tax On Generation Skipping Transfers | 06/13/2003 |
| 200323048 | 414.08-00 | Church Plan | 06/06/2003 |
| 200323047 | 4941.04-00 | Definition of Self-Dealing | 06/06/2003 |
