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
編號 201440011 UILC 2501.00-00 主題 Imposition of Gift Tax (Imposed v. Not Imposed) 發布日期 10/03/2014
編號 201440011 UILC 2514.00-00 主題 Powers of Appointment (Transfer v. Not a Transfer) 發布日期 10/03/2014
編號 201440011 UILC 671.00-00 主題 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 發布日期 10/03/2014
編號 201440010 UILC 2501.00-00 主題 Imposition of Gift Tax (Imposed v. Not Imposed) 發布日期 10/03/2014
編號 201440010 UILC 2514.00-00 主題 Powers of Appointment (Transfer v. Not a Transfer) 發布日期 10/03/2014
編號 201440010 UILC 671.00-00 主題 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 發布日期 10/03/2014
編號 201440009 UILC 2501.00-00 主題 Imposition of Gift Tax (Imposed v. Not Imposed) 發布日期 10/03/2014
編號 201440009 UILC 2514.00-00 主題 Powers of Appointment (Transfer v. Not a Transfer) 發布日期 10/03/2014
編號 201440009 UILC 671.00-00 主題 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 發布日期 10/03/2014
編號 201440008 UILC 2501.00-00 主題 Imposition of Gift Tax (Imposed v. Not Imposed) 發布日期 10/03/2014
編號 201440008 UILC 2514.00-00 主題 Powers of Appointment (Transfer v. Not a Transfer) 發布日期 10/03/2014
編號 201440008 UILC 671.00-00 主題 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 發布日期 10/03/2014
編號 201440007 UILC 2511.00-00 主題 Transfers in General (Gift v. Not a Gift) 發布日期 10/03/2014
編號 201440007 UILC 2511.11-00 主題 Gift of Remainder 發布日期 10/03/2014
編號 201440006 UILC 301.00-00 主題 Distributions of Property 發布日期 10/03/2014
編號 201440006 UILC 305.03-00 主題 Distributions in Lieu of Money 發布日期 10/03/2014
編號 201440005 UILC 7701.00-00 主題 Definitions 發布日期 10/03/2014
編號 201440005 UILC 9100.31-00 主題 Reg. 301.7701-3 Classification of Certain Business Entities 發布日期 10/03/2014
編號 201440004 UILC 453.00-00 主題 Installment Method (Available v. Not Available) 發布日期 10/03/2014
編號 201440004 UILC 453.08-00 主題 Revocation of Elections 發布日期 10/03/2014
編號 201440003 UILC 754.02-00 主題 Timeliness of Election 發布日期 10/03/2014
編號 201440003 UILC 9100.15-00 主題 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 發布日期 10/03/2014
編號 201440002 UILC 7701.00-00 主題 Definitions 發布日期 10/03/2014
編號 201440002 UILC 9100.31-00 主題 Reg. 301.7701-3 Classification of Certain Business Entities 發布日期 10/03/2014
編號 201440001 UILC 7701.00-00 主題 Definitions 發布日期 10/03/2014