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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 |
|---|---|---|---|
| 201446003 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 11/14/2014 |
| 201446003 | 2041.03-00 | General Power v. Not a General Power | 11/14/2014 |
| 201446002 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 11/14/2014 |
| 201446002 | 2041.03-00 | General Power v. Not a General Power | 11/14/2014 |
| 201446001 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 11/14/2014 |
| 201446001 | 2041.03-00 | General Power v. Not a General Power | 11/14/2014 |
| 201446000 | 6110.00-00 | Index for Public Inspection of Written Determination | 11/14/2014 |
| 201445032 | 408.03-00 | Rollover Contributions | 11/07/2014 |
| 201445031 | 408.03-00 | Rollover Contributions | 11/07/2014 |
| 201445030 | 408.03-00 | Rollover Contributions | 11/07/2014 |
| 201445029 | 408.03-00 | Rollover Contributions | 11/07/2014 |
| 201445028 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 11/07/2014 |
| 201445027 | 501.07-00 | Social Clubs | 11/07/2014 |
| 201445026 | 4945-04.04 | Grants to Individuals | 11/07/2014 |
| 201445025 | 4945.04-04 | Grants to Individuals | 11/07/2014 |
| 201445024 | 4945.04-04 | Grants to Individuals | 11/07/2014 |
| 201445023 | 4945.04-04 | Grants to Individuals | 11/07/2014 |
| 201445022 | 4945.04-04 | Grants to Individuals | 11/07/2014 |
| 201445021 | 4945.04-04 | Grants to Individuals | 11/07/2014 |
| 201445020 | 4945.04-04 | Grants to Individuals | 11/07/2014 |
| 201445019 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 11/07/2014 |
| 201445018 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 11/07/2014 |
| 201445017 | 4941.04-00 | Definition of Self-Dealing | 11/07/2014 |
| 201445016 | 501.03-08 | Educational Organizations | 11/07/2014 |
| 201445015 | 501.03-11 | Hospitals and Health Clinics (See Also 0501.06-03) | 11/07/2014 |
