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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Номер UILC Тема Дата публикации
200437016 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 09/10/2004
201101003 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 01/07/2011
200435009 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 08/27/2004
201021008 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 05/28/2010
200006001 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 02/11/2000
200825006 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 06/20/2008
201039008 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 2001.00-00|Imposition and Rate of Tax 10/01/2010
201039009 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 2001.00-00|Imposition and Rate of Tax 10/01/2010
201023004 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 2501.01-00|Gift v. Not a Gift 06/11/2010
201023001 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 2501.01-00|Gift v. Not a Gift 06/11/2010
201023002 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 2501.01-00|Gift v. Not a Gift 06/11/2010
201023006 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 2501.01-00|Gift v. Not a Gift 06/11/2010
201023005 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 2501.01-00|Gift v. Not a Gift 06/11/2010
201023003 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 2501.01-00|Gift v. Not a Gift 06/11/2010
201405005 311.01-00 With Respect to its Stock 01/31/2014
201835001 311.01-00 With Respect to its Stock 08/31/2018
200422003 311.01-00 With Respect to its Stock 05/28/2004
199933005 311.01-00 With Respect to its Stock 08/20/1999
200130030 2503.11-06 Withdrawal Powers ("Crummey" Issue) 07/27/2001
199912016 2503.11-06 Withdrawal Powers ("Crummey" Issue) 03/26/1999
200123034 2503.11-06 Withdrawal Powers ("Crummey" Issue) 06/08/2001
200001037 6651.09-00 Withholding 01/07/2000
200031005 894.06-00 Withholding (See Also 1441.07 and 1442 Regarding Withholding Under Sections 1441, 1442, 1445, and 1446 for Withholding Under Sections 1445 and 1446) 08/04/2000
200223021 6501.07-12 Withholding Agents on U.S. Source Income 06/07/2002
201027046 3402.05-00 Withholding Exemptions and Exemption Certificates 07/09/2010

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