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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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寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 201928004 | 2036.01-00 | Retention of Possession or Enjoyment of Right to Income From Property | 07/12/2019 |
| 201928004 | 2038.01-01 | Power to Change Beneficiaries or Their Shares | 07/12/2019 |
| 201928004 | 2501.01-00 | Gift v. Not a Gift | 07/12/2019 |
| 201928004 | 2601.01-00 | Effective Dates | 07/12/2019 |
| 201928004 | 61.00-00 | Gross Income v. Not Gross Income | 07/12/2019 |
| 201928004 | 643.06-00 | Multiple Trusts | 07/12/2019 |
| 201928004 | 661.00-00 | Deduction for Estates and Trusts Accumulating Income or Distributing Corpus | 07/12/2019 |
| 201928004 | 662.00-00 | Inclusion of Amounts in Gross Income of Beneficiaries of Estates and Trusts Accumulating Income or Distributing Corpus | 07/12/2019 |
| 201928003 | 2512.00-00 | Valuation of Gifts | 07/12/2019 |
| 201928003 | 7520.00-00 | Valuation Tables | 07/12/2019 |
| 201928003 | 7520.02-00 | Exceptions | 07/12/2019 |
| 201928002 | 4971.02-00 | Additional Tax | 07/12/2019 |
| 201928002 | 4971.06-02 | Without Funding Waiver | 07/12/2019 |
| 201928001 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 07/12/2019 |
| 201928001 | 9100.22-00 | Other | 07/12/2019 |
| 201928000 | 6110.00-00 | Index for Public Inspection of Written Determination | 07/12/2019 |
| 201927026 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 07/05/2019 |
| 201927025 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 07/05/2019 |
| 201927024 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 07/05/2019 |
| 201927023 | 7428.00-00 | Declaratory Judgments Relating to Status & Classification of OrganizationsUnder Section 501(c)(3), etc. | 07/05/2019 |
| 201927022 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 07/05/2019 |
| 201927022 | 501.03-30 | Organizational and Operational Tests | 07/05/2019 |
| 201927021 | 195.00-00 | Start Up Expenditures | 07/05/2019 |
| 201927020 | 6514.00-00 | Credits or Refunds After Period of Limitation (Erroneous v. Not Erroneous) | 07/05/2019 |
| 201927020 | 6532.00-00 | Periods of Limitation on Suits (Barred v. Not Barred) | 07/05/2019 |
