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
201427019 4944.00-00 Excise Tax on "Jeopardizing" Investments 07/03/2014
201427019 4945.00-00 Excise Taxes on Taxable Expenditures 07/03/2014
201427018 501.33-00 Private v. Public Interest Served 07/03/2014
201427017 1362.04-00 Inadvertent Terminations 07/03/2014
201427016 469.00-00 Passive Activity Losses and Credits Limited 07/03/2014
201427016 469.14-00 Real Property Business 07/03/2014
201427015 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 07/03/2014
201427015 2041.02-00 Post-1942 Powers 07/03/2014
201427015 2041.03-00 General Power v. Not a General Power 07/03/2014
201427014 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 07/03/2014
201427014 2041.02-00 Post-1942 Powers 07/03/2014
201427014 2041.03-00 General Power v. Not a General Power 07/03/2014
201427013 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 07/03/2014
201427013 2041.02-00 Post-1942 Powers 07/03/2014
201427013 2041.03-00 General Power v. Not a General Power 07/03/2014
201427012 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 07/03/2014
201427012 2041.02-00 Post-1942 Powers 07/03/2014
201427012 2041.03-00 General Power v. Not a General Power 07/03/2014
201427011 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 07/03/2014
201427011 2041.02-00 Post-1942 Powers 07/03/2014
201427011 2041.03-00 General Power v. Not a General Power 07/03/2014
201427010 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 07/03/2014
201427010 2041.02-00 Post-1942 Powers 07/03/2014
201427010 2041.03-00 General Power v. Not a General Power 07/03/2014
201427009 9100.00-00 Extension of Time for Making Certain Elections 07/03/2014

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