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 57051 - 57075 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 200404017 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 01/23/2004 |
| 200404017 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 01/23/2004 |
| 200404017 | 2601.00-00 | Tax On Generation Skipping Transfers | 01/23/2004 |
| 200404016 | 41.01-00 | Alternative Incremental Credit | 01/23/2004 |
| 200404015 | 453.06-06 | Election Out | 01/23/2004 |
| 200404014 | 678.00-00 | Person Other Than Grantor Treated as Substantial Owner | 01/23/2004 |
| 200404014 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 01/23/2004 |
| 200404014 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 01/23/2004 |
| 200404014 | 2601.00-00 | Tax On Generation Skipping Transfers | 01/23/2004 |
| 200404013 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 01/23/2004 |
| 200404013 | 2042.00-00 | Proceeds of Life Insurance (Included v. Not Included in Gross Estate) | 01/23/2004 |
| 200404013 | 2601.00-00 | Tax On Generation Skipping Transfers | 01/23/2004 |
| 200404012 | 678.00-00 | Person Other Than Grantor Treated as Substantial Owner | 01/23/2004 |
| 200404012 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 01/23/2004 |
| 200404012 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 01/23/2004 |
| 200404012 | 2601.00-00 | Tax On Generation Skipping Transfers | 01/23/2004 |
| 200404011 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/23/2004 |
| 200404011 | 2652.01-02 | Special Election for QTIP | 01/23/2004 |
| 200404010 | 721.00-00 | Nonrecognition of Gain or Loss on Contributions | 01/23/2004 |
| 200404009 | 2522.00-00 | Charitable and Similar Gifts (Deductible v. Not Deductible) | 01/23/2004 |
| 200404009 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 01/23/2004 |
| 200404009 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 01/23/2004 |
| 200404009 | 642.00-00 | Special Rules for Credits and Deductions | 01/23/2004 |
| 200404009 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 01/23/2004 |
| 200404008 | 1361.05-00 | Qualified Subchapter S Subsidiary | 01/23/2004 |
