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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 20726 - 20750 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201525002 | 2702.00-00 | Special Valuation Rules for Transfers in Trust | 06/19/2015 |
| 201525001 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 06/19/2015 |
| 201525001 | 1015.00-00 | Basis of Property Acquired by Gift or Transfer in Trust | 06/19/2015 |
| 201525001 | 1223.00-00 | Holding Period of Capital Assets | 06/19/2015 |
| 201525001 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 06/19/2015 |
| 201525001 | 2037.00-00 | Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) | 06/19/2015 |
| 201525001 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 06/19/2015 |
| 201525001 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 06/19/2015 |
| 201525001 | 2601.00-00 | Tax On Generation Skipping Transfers | 06/19/2015 |
| 201525001 | 61.00-00 | Gross Income v. Not Gross Income | 06/19/2015 |
| 201525001 | 643.00-00 | Definitions Applicable to Subparts A, B, C, and D | 06/19/2015 |
| 201525001 | 661.00-00 | Deduction for Estates and Trusts Accumulating Income or Distributing Corpus | 06/19/2015 |
| 201525001 | 662.00-00 | Inclusion of Amounts in Gross Income of Beneficiar | 06/19/2015 |
| 201525000 | 6110.00-00 | Index for Public Inspection of Written Determination | 06/19/2015 |
| 201524031 | 408.03-00 | Rollover Contributions | 06/12/2015 |
| 201524030 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 06/12/2015 |
| 201524029 | 408.03-00 | Rollover Contributions | 06/12/2015 |
| 201524028 | 408.03-00 | Rollover Contributions | 06/12/2015 |
| 201524027 | 402.08-00 | Rollover Contributions | 06/12/2015 |
| 201524027 | 403.05-00 | Rollover Amounts | 06/12/2015 |
| 201524026 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 06/12/2015 |
| 201524025 | 4945.04-04 | Grants to Individuals | 06/12/2015 |
| 201524024 | 48.00-00 | Energy Credit; Reforestation Credit | 06/12/2015 |
| 201524023 | 1362.01-03 | Late Elections | 06/12/2015 |
| 201524022 | 7701.00-00 | Definitions | 06/12/2015 |
