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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编号 UILC 主题 发布日期
200043040 1362.01-03 Late Elections 10/27/2000
200043039 642.03-00 Charitable Deduction 10/27/2000
200043039 2522.00-00 Charitable and Similar Gifts (Deductible v. Not Deductible) 10/27/2000
200043039 2511.00-00 Transfers in General (Gift v. Not a Gift) 10/27/2000
200043039 508.00-00 Special Rules With Respect to Section 501 (c)(3) Organizations 10/27/2000
200043039 4947.00-00 Treatment of Certain Nonexempt Trusts as Charitable Foundations 10/27/2000
200043039 2601.00-00 Tax On Generation Skipping Transfers 10/27/2000
200043038 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 10/27/2000
200043037 280G.00-00 Golden Parachute Payments 10/27/2000
200043037 280G.01-00 Definitions 10/27/2000
200043037 280G.01-02 Excess Parachute Payment 10/27/2000
200043036 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/27/2000
200043036 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/27/2000
200043035 565.00-00 Consent Dividends 10/27/2000
200043034 351.00-00 Transfer to Corporation Controlled by Transferor 10/27/2000
200043034 368.00-00 Definitions Relating to Corporate Reorganizations 10/27/2000
200043033 1362.01-03 Late Elections 10/27/2000
200043032 368.09-01 Several Steps 10/27/2000
200043031 2013.00-00 Credit for tax on Prior transfers 10/27/2000
200043031 6166.00-00 Extension of Time to Pay Estate Tax 10/27/2000
200043030 6166.00-00 Extension of Time to Pay Estate Tax 10/27/2000
200043029 2055.12-00 Charitable and Noncharitable Interest (Tax Reform Act of 1969) 10/27/2000
200043029 2041.03-00 General Power v. Not a General Power 10/27/2000
200043028 355.01-01 Split-Off 10/27/2000
200043028 368.00-00 Definitions Relating to Corporate Reorganizations 10/27/2000

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