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 |
|---|---|---|---|
| 编号 201417002 | UILC 2601.03-01 | 主题 Irrevocable Trusts | 发布日期 04/25/2014 |
| 编号 201417001 | UILC 2036.00-00 | 主题 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 发布日期 04/25/2014 |
| 编号 201417001 | UILC 2038.00-00 | 主题 Revocable Transfers (Included v. Not Included in Gross Estate) | 发布日期 04/25/2014 |
| 编号 201417001 | UILC 2501.00-00 | 主题 Imposition of Gift Tax (Imposed v. Not Imposed) | 发布日期 04/25/2014 |
| 编号 201417001 | UILC 2601.03-01 | 主题 Irrevocable Trusts | 发布日期 04/25/2014 |
| 编号 201416014 | UILC 408.03-00 | 主题 Rollover Contributions | 发布日期 04/18/2014 |
| 编号 201416013 | UILC 408.03-00 | 主题 Rollover Contributions | 发布日期 04/18/2014 |
| 编号 201416012 | UILC 408.03-00 | 主题 Rollover Contributions | 发布日期 04/18/2014 |
| 编号 201416011 | UILC 501.42-00 | 主题 Political Intervention by 501(c)(3) Exempt Organizations | 发布日期 04/18/2014 |
| 编号 201416010 | UILC 501.03-00 | 主题 Religious, Charitable, etc., Institutions and Community Chest | 发布日期 04/18/2014 |
| 编号 201416010 | UILC 501.33-00 | 主题 Private v. Public Interest Served | 发布日期 04/18/2014 |
| 编号 201416010 | UILC 501.36-04 | 主题 Fund Raising (See also 0512.06-00) | 发布日期 04/18/2014 |
| 编号 201416009 | UILC 501.14-00 | 主题 Credit Unions | 发布日期 04/18/2014 |
| 编号 201416008 | UILC 6227.05-00 | 主题 Other Requests | 发布日期 04/18/2014 |
| 编号 201416008 | UILC 6227.05-00 | 主题 Other Requests | 发布日期 04/18/2014 |
| 编号 201416007 | UILC 2056.13-00 | 主题 Passed From Decedent v. Not Passed From Decedent | 发布日期 04/18/2014 |
| 编号 201416006 | UILC 1031.00-00 | 主题 Exchange of Property Held for Productive Use or Investment | 发布日期 04/18/2014 |
| 编号 201416006 | UILC 1031.05-00 | 主题 Deferred Exchanges | 发布日期 04/18/2014 |
| 编号 201416005 | UILC 355.00-00 | 主题 Distribution of Stock and Securities of a Controlled Corporation | 发布日期 04/18/2014 |
| 编号 201416005 | UILC 355.01-00 | 主题 Spin-Off | 发布日期 04/18/2014 |
| 编号 201416005 | UILC 368.04-00 | 主题 Assets for Control of Transferee (Type "D") | 发布日期 04/18/2014 |
| 编号 201416004 | UILC 1362.00-00 | 主题 Election by Small Business Corporation | 发布日期 04/18/2014 |
| 编号 201416004 | UILC 1362.04-00 | 主题 Inadvertent Terminations | 发布日期 04/18/2014 |
| 编号 201416003 | UILC 7704.03-00 | 主题 Qualifying Income | 发布日期 04/18/2014 |
| 编号 201416002 | UILC 351.00-00 | 主题 Transfer to Corporation Controlled by Transferor | 发布日期 04/18/2014 |
