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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编号 UILC 主题 发布日期
201410004 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/07/2014
201410004 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 03/07/2014
201410004 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 03/07/2014
201410003 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 03/07/2014
201410003 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/07/2014
201410003 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 03/07/2014
201410002 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 03/07/2014
201410002 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/07/2014
201410002 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 03/07/2014
201410001 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 03/07/2014
201410001 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/07/2014
201410001 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 03/07/2014
201409018 408.03-00 Rollover Contributions 02/28/2014
201409017 408.03-00 Rollover Contributions 02/28/2014
201409016 408.03-00 Rollover Contributions 02/28/2014
201409015 408.03-00 Rollover Contributions 02/28/2014
201409014 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 02/28/2014
201409013 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 02/28/2014
201409012 501.33-00 Private v. Public Interest Served 02/28/2014
201409011 4945.04-04 Grants to Individuals 02/28/2014
201409010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/28/2014
201409009 501.13-00 Cemetery Companies 02/28/2014
201409009 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 02/28/2014
201409009 512.10-00 Modifications 02/28/2014
201409008 6109.04-00 Identifying Numbers; Requirement to Obtain 02/28/2014

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