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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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Showing 69801 - 69825 of 76702
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200031016 | 2601.00-00 | Tax On Generation Skipping Transfers | 08/04/2000 |
| 200031016 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 08/04/2000 |
| 200031015 | 1296.02-01 | Definition of Passive Income | 08/04/2000 |
| 200031015 | 1296.02-04 | Active Insurance Company Exception | 08/04/2000 |
| 200031014 | 2601.00-00 | Tax On Generation Skipping Transfers | 08/04/2000 |
| 200031014 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 08/04/2000 |
| 200031013 | 2601.00-00 | Tax On Generation Skipping Transfers | 08/04/2000 |
| 200031013 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 08/04/2000 |
| 200031012 | 2601.00-00 | Tax On Generation Skipping Transfers | 08/04/2000 |
| 200031012 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 08/04/2000 |
| 200031011 | 2601.00-00 | Tax On Generation Skipping Transfers | 08/04/2000 |
| 200031011 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 08/04/2000 |
| 200031010 | 2601.00-00 | Tax On Generation Skipping Transfers | 08/04/2000 |
| 200031010 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 08/04/2000 |
| 200031009 | 2601.00-00 | Tax On Generation Skipping Transfers | 08/04/2000 |
| 200031009 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 08/04/2000 |
| 200031008 | 2601.00-00 | Tax On Generation Skipping Transfers | 08/04/2000 |
| 200031008 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 08/04/2000 |
| 200031007 | 301.07-00 | Constructive Dividend | 08/04/2000 |
| 200031007 | 482.22-02 | Constructive Dividend | 08/04/2000 |
| 200031006 | 61.27-00 | Interest in Estate or Trust | 08/04/2000 |
| 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 |
| 200031005 | 9114.03-22 | Japan | 08/04/2000 |
| 200031003 | 119.01-01 | Stockholder | 08/04/2000 |
| 200031002 | 1361.03-02 | Qualified Subchapter S Trusts | 08/04/2000 |
