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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Afiche 23076 - 23100 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201440013 | 1368.01-00 | Accumulated Adjustments Account | 10/03/2014 |
| 201440012 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 10/03/2014 |
| 201440012 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 10/03/2014 |
| 201440012 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 10/03/2014 |
| 201440011 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 10/03/2014 |
| 201440011 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 10/03/2014 |
| 201440011 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 10/03/2014 |
| 201440010 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 10/03/2014 |
| 201440010 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 10/03/2014 |
| 201440010 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 10/03/2014 |
| 201440009 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 10/03/2014 |
| 201440009 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 10/03/2014 |
| 201440009 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 10/03/2014 |
| 201440008 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 10/03/2014 |
| 201440008 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 10/03/2014 |
| 201440008 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 10/03/2014 |
| 201440007 | 2511.00-00 | Transfers in General (Gift v. Not a Gift) | 10/03/2014 |
| 201440007 | 2511.11-00 | Gift of Remainder | 10/03/2014 |
| 201440006 | 301.00-00 | Distributions of Property | 10/03/2014 |
| 201440006 | 305.03-00 | Distributions in Lieu of Money | 10/03/2014 |
| 201440005 | 7701.00-00 | Definitions | 10/03/2014 |
| 201440005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/03/2014 |
| 201440004 | 453.00-00 | Installment Method (Available v. Not Available) | 10/03/2014 |
| 201440004 | 453.08-00 | Revocation of Elections | 10/03/2014 |
| 201440003 | 754.02-00 | Timeliness of Election | 10/03/2014 |
