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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 |
|---|---|---|---|
| 200445025 | 672.04-00 | Grantor Treated as Holding Power or Interest of Spouse | 11/05/2004 |
| 200445025 | 674.00-00 | Power to Control Beneficial Enjoyment | 11/05/2004 |
| 200445025 | 677.01-00 | Income Distributed to Grantor or Spouse | 11/05/2004 |
| 200445025 | 679.00-00 | Foreign Trusts Having One or More United States Beneficiaries. | 11/05/2004 |
| 200445025 | 684.00-00 | Recognition of Gain on Certain Transfers to Certain Foreign Trusts and Estates | 11/05/2004 |
| 200445025 | 6048.01-00 | Transfers to Foreign Trusts | 11/05/2004 |
| 200445025 | 6677.01-00 | Requirement for Filing Return | 11/05/2004 |
| 200445025 | 6677.01-02 | Party Required to File | 11/05/2004 |
| 200445024 | 2522.01-00 | Charitable Gifts | 11/05/2004 |
| 200445024 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 11/05/2004 |
| 200445023 | 2522.01-00 | Charitable Gifts | 11/05/2004 |
| 200445023 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 11/05/2004 |
| 200445022 | 9100.22-00 | Other | 11/05/2004 |
| 200445022 | 1503.04-04 | Dual Resident Corporation | 11/05/2004 |
| 200445021 | 1362.01-03 | Late Elections | 11/05/2004 |
| 200445020 | 382.07-00 | Ownership Change | 11/05/2004 |
| 200445020 | 382.11-07 | Treating Interests As Stock | 11/05/2004 |
| 200445020 | 382.12-08 | Title 11 or Similar Case | 11/05/2004 |
| 200445019 | 855.00-00 | Dividends Paid by Regulated Investment Company After Close of Taxable Year | 11/05/2004 |
| 200445019 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/05/2004 |
| 200445018 | 9100.09-00 | Section 442; Accounting Periods | 11/05/2004 |
| 200445017 | 9100.09-00 | Section 442; Accounting Periods | 11/05/2004 |
| 200445016 | 368.04-00 | Assets for Control of Transferee (Type "D") | 11/05/2004 |
| 200445016 | 354.00-00 | Exchanges of Stock and Securities in Certain Reorganizations | 11/05/2004 |
| 200445015 | 42.10-00 | Recapture of Credit | 11/05/2004 |
