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
200345006 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 11/07/2003
200345006 2601.03-01 Irrevocable Trusts 11/07/2003
200345005 1362.01-03 Late Elections 11/07/2003
200345004 146.07-00 Carryforward of Allocation 11/07/2003
200345004 9100.00-00 Extension of Time for Making Certain Elections 11/07/2003
200345003 1362.01-03 Late Elections 11/07/2003
200345002 2631.01-00 Allocations Irrevocable 11/07/2003
200345002 2632.01-00 Time and Manner of Allocation 11/07/2003
200345002 9100.00-00 Extension of Time for Making Certain Elections 11/07/2003
200345001 2631.01-00 Allocations Irrevocable 11/07/2003
200345001 2632.01-00 Time and Manner of Allocation 11/07/2003
200345001 9100.00-00 Extension of Time for Making Certain Elections 11/07/2003
200344028 4945.00-00 Excise Taxes on Taxable Expenditures 10/31/2003
200344027 4945.00-00 Excise Taxes on Taxable Expenditures 10/31/2003
200344026 4945.00-00 Excise Taxes on Taxable Expenditures 10/31/2003
200344025 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 10/31/2003
200344024 402.08-05 By a Surviving Spouse 10/31/2003
200344023 9100.22-00 Other 10/31/2003
200344023 1503.04-04 Dual Resident Corporation 10/31/2003
200344022 61.00-00 Gross Income v. Not Gross Income 10/31/2003
200344022 3405.00-00 Special Rules for Pensions, Annuities, and Certain Other Deferred Income 10/31/2003
200344022 6041.03-00 Fixed or Determinable Gains, Profits, or Income 10/31/2003
200344021 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 10/31/2003
200344021 642.03-00 Charitable Deduction 10/31/2003
200344020 2642.00-00 Inclusion Ratio 10/31/2003

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