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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 |
|---|---|---|---|
| 200406043 | 2601.03-01 | Irrevocable Trusts | 02/06/2004 |
| 200406042 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 02/06/2004 |
| 200406042 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 02/06/2004 |
| 200406042 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 02/06/2004 |
| 200406042 | 2601.03-01 | Irrevocable Trusts | 02/06/2004 |
| 200406041 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 02/06/2004 |
| 200406041 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 02/06/2004 |
| 200406041 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 02/06/2004 |
| 200406041 | 2601.03-01 | Irrevocable Trusts | 02/06/2004 |
| 200406040 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 02/06/2004 |
| 200406040 | 2601.03-01 | Irrevocable Trusts | 02/06/2004 |
| 200406039 | 2032.00-00 | Alternate Valuation | 02/06/2004 |
| 200406038 | 468A.04-02 | Revised Schedules | 02/06/2004 |
| 200406037 | 468A.04-02 | Revised Schedules | 02/06/2004 |
| 200406036 | 468A.04-02 | Revised Schedules | 02/06/2004 |
| 200406035 | 468A.04-02 | Revised Schedules | 02/06/2004 |
| 200406034 | 468A.04-02 | Revised Schedules | 02/06/2004 |
| 200406033 | 2632.01-00 | Time and Manner of Allocation | 02/06/2004 |
| 200406033 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/06/2004 |
| 200406032 | 861.09-06 | Asset Method of Apportionment | 02/06/2004 |
| 200406031 | 301.01-00 | Dividend in Property | 02/06/2004 |
| 200406031 | 305.01-00 | Stock Dividends | 02/06/2004 |
| 200406030 | 1362.01-03 | Late Elections | 02/06/2004 |
| 200406029 | 1362.01-03 | Late Elections | 02/06/2004 |
| 200406028 | 146.07-00 | Carryforward of Allocation | 02/06/2004 |
