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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 |
|---|---|---|---|
| 201614010 | 9100.22-00 | Other | 04/01/2016 |
| 201614009 | 857.02-03 | Income from Prohibited Transactions | 04/01/2016 |
| 201614008 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 04/01/2016 |
| 201614008 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 04/01/2016 |
| 201614008 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 04/01/2016 |
| 201614008 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 04/01/2016 |
| 201614007 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 04/01/2016 |
| 201614007 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 04/01/2016 |
| 201614007 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 04/01/2016 |
| 201614007 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 04/01/2016 |
| 201614006 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 04/01/2016 |
| 201614006 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 04/01/2016 |
| 201614006 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 04/01/2016 |
| 201614006 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 04/01/2016 |
| 201614005 | 2010.04-00 | Portability Election under � 2010(c)(5)(A) | 04/01/2016 |
| 201614005 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/01/2016 |
| 201614004 | 7704.00-00 | Certain Publicly Traded Partnerships Treated as Corporations | 04/01/2016 |
| 201614004 | 7704.03-00 | Qualifying Income | 04/01/2016 |
| 201614003 | 1361.00-00 | Definitions | 04/01/2016 |
| 201614003 | 1361.03-02 | Qualified Subchapter S Trusts | 04/01/2016 |
| 201614002 | 1361.00-00 | Definitions | 04/01/2016 |
| 201614002 | 1361.03-02 | Qualified Subchapter S Trusts | 04/01/2016 |
| 201614001 | 355.10-00 | Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled | 04/01/2016 |
| 201614000 | 6110.00-00 | Index for Public Inspection of Written Determination | 04/01/2016 |
| 201613017 | 4945.04-04 | Grants to Individuals | 03/25/2016 |
