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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寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 200030018 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 07/28/2000 |
| 200030018 | 1361.03-01 | Grantor Trusts | 07/28/2000 |
| 200030018 | 1361.03-03 | Electing Small Business Trusts | 07/28/2000 |
| 200030018 | 2033.00-00 | Property in Which Decedent Had an Interest | 07/28/2000 |
| 200030017 | 368.03-00 | Stock for Property (Type "C") | 07/28/2000 |
| 200030016 | 368.03-00 | Stock for Property (Type "C") | 07/28/2000 |
| 200030015 | 368.03-00 | Stock for Property (Type "C") | 07/28/2000 |
| 200030014 | 642.03-00 | Charitable Deduction | 07/28/2000 |
| 200030014 | 2522.00-00 | Charitable and Similar Gifts (Deductible v. Not Deductible) | 07/28/2000 |
| 200030014 | 2511.00-00 | Transfers in General (Gift v. Not a Gift) | 07/28/2000 |
| 200030014 | 508.00-00 | Special Rules With Respect to Section 501 (c)(3) Organizations | 07/28/2000 |
| 200030014 | 4947.00-00 | Treatment of Certain Nonexempt Trusts as Charitable Foundations | 07/28/2000 |
| 200030014 | 2601.00-00 | Tax On Generation Skipping Transfers | 07/28/2000 |
| 200030013 | 72.07-01 | On or After Starting Date | 07/28/2000 |
| 200030012 | 2056.07-00 | Qualified Terminable Interest Property | 07/28/2000 |
| 200030012 | 2518.02-00 | Disclaimer of Less than an Entire Interest | 07/28/2000 |
| 200030011 | 2518.00-00 | Disclaimers | 07/28/2000 |
| 200030010 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 07/28/2000 |
| 200030010 | 2702.00-00 | Special Valuation Rules for Transfers in Trust | 07/28/2000 |
| 200030010 | 7520.00-00 | Valuation Tables | 07/28/2000 |
| 200030009 | 457.01-00 | Year of Inclusion in Gross Income | 07/28/2000 |
| 200030009 | 457.05-03 | Tax Exempt Organization | 07/28/2000 |
| 200030008 | 2601.00-00 | Tax On Generation Skipping Transfers | 07/28/2000 |
| 200030008 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 07/28/2000 |
| 200030007 | 355.09-00 | Distributions Within a Consolidated Group | 07/28/2000 |
