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
201628010 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 07/08/2016
201628010 671.02-00 Persons Treated as Grantors 07/08/2016
201628009 856.02-00 Investment Requirements 07/08/2016
201628008 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/08/2016
201628008 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/08/2016
201628008 2601.00-00 Tax On Generation Skipping Transfers 07/08/2016
201628008 61.00-00 Gross Income v. Not Gross Income 07/08/2016
201628007 2632.00-00 Special Rules for Allocation of GST Exemption 07/08/2016
201628006 401.06-00 Required Distributions 07/08/2016
201628006 401.06-02 Employee Dies Before Entire Interest Distributed 07/08/2016
201628006 408.02-01 Benefit Distributions 07/08/2016
201628005 401.06-00 Required Distributions 07/08/2016
201628005 401.06-02 Employee Dies Before Entire Interest Distributed 07/08/2016
201628005 408.02-01 Benefit Distributions 07/08/2016
201628004 401.06-00 Required Distributions 07/08/2016
201628004 401.06-02 Employee Dies Before Entire Interest Distributed 07/08/2016
201628004 408.02-01 Benefit Distributions 07/08/2016
201628003 1502.21-00 Consolidated Net Operating Loss Deduction 07/08/2016
201628003 172.01-00 Carryback and Carryover 07/08/2016
201628003 9100.22-00 Other 07/08/2016
201628002 121.01-00 General Requirements 07/08/2016
201628001 7701.00-00 Definitions 07/08/2016
201628000 6110.00-00 Index for Public Inspection of Written Determination 07/08/2016
201627008 9100.00-00 Extension of Time for Making Certain Elections 07/01/2016
201627007 408.03-00 Rollover Contributions 07/01/2016