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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 |
|---|---|---|---|
| 202006006 | 2511.00-00 | Transfers in General (Gift v. Not a Gift) | 02/07/2020 |
| 202006006 | 2514.03-00 | Definition of General Power of Appointment | 02/07/2020 |
| 202006006 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 02/07/2020 |
| 202006006 | 671.02-00 | Persons Treated as Grantors | 02/07/2020 |
| 202006005 | 1014.00-00 | Basis of Property Acquired From a Decedent | 02/07/2020 |
| 202006005 | 2041.03-00 | General Power v. Not a General Power | 02/07/2020 |
| 202006005 | 2511.00-00 | Transfers in General (Gift v. Not a Gift) | 02/07/2020 |
| 202006005 | 2514.03-00 | Definition of General Power of Appointment | 02/07/2020 |
| 202006005 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 02/07/2020 |
| 202006005 | 671.02-00 | Persons Treated as Grantors | 02/07/2020 |
| 202006004 | 1014.00-00 | Basis of Property Acquired From a Decedent | 02/07/2020 |
| 202006004 | 2041.03-00 | General Power v. Not a General Power | 02/07/2020 |
| 202006004 | 2511.00-00 | Transfers in General (Gift v. Not a Gift) | 02/07/2020 |
| 202006004 | 2514.03-00 | Definition of General Power of Appointment | 02/07/2020 |
| 202006004 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 02/07/2020 |
| 202006004 | 671.02-00 | Persons Treated as Grantors | 02/07/2020 |
| 202006003 | 1014.00-00 | Basis of Property Acquired From a Decedent | 02/07/2020 |
| 202006003 | 2041.03-00 | General Power v. Not a General Power | 02/07/2020 |
| 202006003 | 2511.00-00 | Transfers in General (Gift v. Not a Gift) | 02/07/2020 |
| 202006003 | 2514.03-00 | Definition of General Power of Appointment | 02/07/2020 |
| 202006003 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 02/07/2020 |
| 202006003 | 671.02-00 | Persons Treated as Grantors | 02/07/2020 |
| 202006002 | 1014.00-00 | Basis of Property Acquired From a Decedent | 02/07/2020 |
| 202006002 | 2041.03-00 | General Power v. Not a General Power | 02/07/2020 |
| 202006002 | 2511.00-00 | Transfers in General (Gift v. Not a Gift) | 02/07/2020 |
