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 32976 - 33000 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201109004 | 2035.00-00 | Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death | 03/04/2011 |
| 201109004 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 03/04/2011 |
| 201109004 | 2037.00-00 | Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) | 03/04/2011 |
| 201109004 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 03/04/2011 |
| 201109004 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 03/04/2011 |
| 201109004 | 2601.00-00 | Tax On Generation Skipping Transfers | 03/04/2011 |
| 201109003 | 856.00-00 | Definition of Real Estate Investment Trust | 03/04/2011 |
| 201109003 | 562.00-00 | Dividends Eligible v. Not Eligible for Dividends-Paid Deduction | 03/04/2011 |
| 201109002 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 03/04/2011 |
| 201109001 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 03/04/2011 |
| 201108048 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/25/2011 |
| 201108048 | 501.32-01 | Distribution of Assets to Private Individuals | 02/25/2011 |
| 201108047 | 408.03-00 | Rollover Contributions | 02/25/2011 |
| 201108046 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 02/25/2011 |
| 201108045 | 412.00-00 | Minimum Funding Standards | 02/25/2011 |
| 201108044 | 412.00-00 | Minimum Funding Standards | 02/25/2011 |
| 201108043 | 408.03-00 | Rollover Contributions | 02/25/2011 |
| 201108042 | 501.32-01 | Distribution of Assets to Private Individuals | 02/25/2011 |
| 201108042 | 501.33-00 | Private v. Public Interest Served | 02/25/2011 |
| 201108042 | 501.36-01 | Section 501(c)(3) Organizations | 02/25/2011 |
| 201108041 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 02/25/2011 |
| 201108040 | 501.08-00 | Fraternal Beneficiary Societies (See Also 0501.03-09) | 02/25/2011 |
| 201108039 | 501.07-00 | Social Clubs | 02/25/2011 |
| 201108038 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/25/2011 |
| 201108037 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 02/25/2011 |
