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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編號 UILC 主題 發布日期
201021005 2601.00-00 Tax On Generation Skipping Transfers 05/28/2010
201021005 2601.04-00 Transitional Rules 05/28/2010
201021005 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 05/28/2010
201021005 2501.01-00 Gift v. Not a Gift 05/28/2010
201021005 2041.03-00 General Power v. Not a General Power 05/28/2010
201021005 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 05/28/2010
201021004 2601.00-00 Tax On Generation Skipping Transfers 05/28/2010
201021004 2601.04-00 Transitional Rules 05/28/2010
201021004 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 05/28/2010
201021004 2501.01-00 Gift v. Not a Gift 05/28/2010
201021004 2041.03-00 General Power v. Not a General Power 05/28/2010
201021004 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 05/28/2010
201021003 2601.00-00 Tax On Generation Skipping Transfers 05/28/2010
201021003 2601.04-00 Transitional Rules 05/28/2010
201021003 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 05/28/2010
201021003 2501.01-00 Gift v. Not a Gift 05/28/2010
201021003 2041.03-00 General Power v. Not a General Power 05/28/2010
201021003 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 05/28/2010
201021002 351.00-00 Transfer to Corporation Controlled by Transferor 05/28/2010
201021001 9100.00-00 Extension of Time for Making Certain Elections 05/28/2010
201020034 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 05/21/2010
201020034 501.35-00 "Exclusively" Test 05/21/2010
201020033 408.03-00 Rollover Contributions 05/21/2010
201020032 412.00-00 Minimum Funding Standards 05/21/2010
201020031 412.00-00 Minimum Funding Standards 05/21/2010

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