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
200024008 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 06/16/2000
200024008 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 06/16/2000
200024007 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 06/16/2000
200024007 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 06/16/2000
200024006 304.00-00 Redemption Through Use of Related Corporations 06/16/2000
200024005 9100.00-00 Extension of Time for Making Certain Elections 06/16/2000
200024005 2652.01-02 Special Election for QTIP 06/16/2000
200024004 166.00-00 Bad Debts 06/16/2000
200024004 6511.03-01 Bad Debts and Worthless Securities 06/16/2000
200024003 894.01-00 Interest 06/16/2000
200024003 1442.00-00 Withholding of Tax on Foreign Corporations (Required v. Not Required) 06/16/2000
200024002 355.01-00 Spin-Off 06/16/2000
200024002 368.04-00 Assets for Control of Transferee (Type "D") 06/16/2000
200024001 741.00-00 Recognition and Character of Gain or Loss on Sale or Exchange 06/16/2000
200023057 414.08-00 Church Plan 06/09/2000
200023056 507.00-00 Termination of Private Foundation Status 06/09/2000
200023056 4945.04-04 Grants to Individuals 06/09/2000
200023055 414.08-00 Church Plan 06/09/2000
200023054 507.00-00 Termination of Private Foundation Status 06/09/2000
200023054 4945.04-04 Grants to Individuals 06/09/2000
200023053 412.06-00 Minimum Funding Waiver 06/09/2000
200023052 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 06/09/2000
200023052 419A.00-00 Qualified Asset Account; Limitations on Additions to Account (See Also 419.00-00|et. seq.) 06/09/2000
200023052 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 06/09/2000
200023052 4976.00-00 Taxes with Respect to Funded Welfare Benefit Plans 06/09/2000

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