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
201129020 2032A.05-02 Cessation of Qualified Use 07/22/2011
201129019 2032A.05-01 Disposition of Interest 07/22/2011
201129019 2032A.05-02 Cessation of Qualified Use 07/22/2011
201129018 2032A.05-01 Disposition of Interest 07/22/2011
201129018 2032A.05-02 Cessation of Qualified Use 07/22/2011
201129017 2702.02-02 Personal Residence in Trust 07/22/2011
201129016 2032A.05-01 Disposition of Interest 07/22/2011
201129016 2032A.05-02 Cessation of Qualified Use 07/22/2011
201129015 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/22/2011
201129015 643.00-00 Definitions Applicable to Subparts A, B, C, and D 07/22/2011
201129015 678.00-00 Person Other Than Grantor Treated as Substantial Owner 07/22/2011
201129015 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/22/2011
201129015 2601.00-00 Tax On Generation Skipping Transfers 07/22/2011
201129015 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 07/22/2011
201129014 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/22/2011
201129014 643.00-00 Definitions Applicable to Subparts A, B, C, and D 07/22/2011
201129014 678.00-00 Person Other Than Grantor Treated as Substantial Owner 07/22/2011
201129014 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/22/2011
201129014 2601.00-00 Tax On Generation Skipping Transfers 07/22/2011
201129014 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 07/22/2011
201129013 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/22/2011
201129013 643.00-00 Definitions Applicable to Subparts A, B, C, and D 07/22/2011
201129013 678.00-00 Person Other Than Grantor Treated as Substantial Owner 07/22/2011
201129013 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/22/2011
201129013 2601.00-00 Tax On Generation Skipping Transfers 07/22/2011

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