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 |
|---|---|---|---|
| 201039013 | 382.07-05 | Segregation Rules | 10/01/2010 |
| 201039013 | 382.12-00 | Operating Rules | 10/01/2010 |
| 201039013 | 382.12-06 | Fluctuation in Value | 10/01/2010 |
| 201039012 | 468A.01-00 | In General | 10/01/2010 |
| 201039011 | 468A.01-00 | In General | 10/01/2010 |
| 201039010 | 678.00-00 | Person Other Than Grantor Treated as Substantial Owner | 10/01/2010 |
| 201039010 | 1361.00-00 | Definitions | 10/01/2010 |
| 201039010 | 1361.03-01 | Grantor Trusts | 10/01/2010 |
| 201039009 | 2601.04-01 | Wills or Revocable Trusts Executed Before October 22, 1986 2001.00-00|Imposition and Rate of Tax | 10/01/2010 |
| 201039009 | 2033.00-00 | Property in Which Decedent Had an Interest | 10/01/2010 |
| 201039009 | 2035.00-00 | Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death | 10/01/2010 |
| 201039009 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 10/01/2010 |
| 201039009 | 2037.00-00 | Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) | 10/01/2010 |
| 201039009 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 10/01/2010 |
| 201039008 | 2601.04-01 | Wills or Revocable Trusts Executed Before October 22, 1986 2001.00-00|Imposition and Rate of Tax | 10/01/2010 |
| 201039008 | 2033.00-00 | Property in Which Decedent Had an Interest | 10/01/2010 |
| 201039008 | 2035.00-00 | Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death | 10/01/2010 |
| 201039008 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 10/01/2010 |
| 201039008 | 2037.00-00 | Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) | 10/01/2010 |
| 201039008 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 10/01/2010 |
| 201039007 | 1502.75-00 | Filing Requirements | 10/01/2010 |
| 201039007 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 10/01/2010 |
| 201039006 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/01/2010 |
| 201039005 | 1362.04-00 | Inadvertent Terminations | 10/01/2010 |
| 201039004 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/01/2010 |
