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
201436016 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/05/2014
201436015 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/05/2014
201436015 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/05/2014
201436015 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/05/2014
201436014 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/05/2014
201436014 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/05/2014
201436014 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/05/2014
201436013 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/05/2014
201436013 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/05/2014
201436013 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/05/2014
201436012 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/05/2014
201436012 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/05/2014
201436012 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/05/2014
201436011 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/05/2014
201436011 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/05/2014
201436011 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/05/2014
201436010 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/05/2014
201436010 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/05/2014
201436010 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/05/2014
201436009 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/05/2014
201436009 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/05/2014
201436009 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/05/2014
201436008 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/05/2014
201436008 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/05/2014
201436008 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/05/2014