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
201310005 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 03/08/2013
201310004 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 03/08/2013
201310004 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/08/2013
201310004 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 03/08/2013
201310003 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 03/08/2013
201310003 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/08/2013
201310003 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 03/08/2013
201310002 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 03/08/2013
201310002 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/08/2013
201310002 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 03/08/2013
201310001 38.00-00 General Business Credit 03/08/2013
201310001 50.00-00 Special Rules for Computing Investment Credit 03/08/2013
201309029 501.33-00 Private v. Public Interest Served 03/01/2013
201309029 501.32-00 Income Inures v. does Not Inure to Private Individual 03/01/2013
201309028 408.03-00 Rollover Contributions 03/01/2013
201309027 414.08-00 Church Plan 03/01/2013
201309026 408.03-00 Rollover Contributions 03/01/2013
201309025 408.03-00 Rollover Contributions 03/01/2013
201309024 408.03-00 Rollover Contributions 03/01/2013
201309023 408.03-00 Rollover Contributions 03/01/2013
201309022 408.03-00 Rollover Contributions 03/01/2013
201309021 408.03-00 Rollover Contributions 03/01/2013
201309020 72.20-04 Substantially Equal Payments 03/01/2013
201309019 501.33-00 Private v. Public Interest Served 03/01/2013
201309019 501.36-01 Section 501(c)(3) Organizations 03/01/2013