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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编号 UILC 主题 发布日期
201636030 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/02/2016
201636029 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 09/02/2016
201636029 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/02/2016
201636029 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/02/2016
201636029 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/02/2016
201636028 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 09/02/2016
201636028 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/02/2016
201636028 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/02/2016
201636028 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/02/2016
201636027 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 09/02/2016
201636027 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/02/2016
201636027 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/02/2016
201636027 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/02/2016
201636026 2056.07-01 Effective Election 09/02/2016
201636026 9100.00-00 Extension of Time for Making Certain Elections 09/02/2016
201636025 7704.03-00 Qualifying Income 09/02/2016
201636024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/02/2016
201636023 1362.01-03 Late Elections 09/02/2016
201636022 2632.00-00 Special Rules for Allocation of GST Exemption 09/02/2016
201636022 2652.00-00 Other Definitions 09/02/2016
201636022 2652.01-00 Transferor Defined 09/02/2016
201636022 9100.00-00 Extension of Time for Making Certain Elections 09/02/2016
201636021 4943.00-00 Excise Taxes on Excess Business Holdings 09/02/2016
201636020 2632.00-00 Special Rules for Allocation of GST Exemption 09/02/2016
201636020 2642.00-00 Inclusion Ratio 09/02/2016