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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顯示 7926 - 7950 of 76413
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 202134004 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 08/27/2021 |
| 202134004 | 2601.00-00 | Tax On Generation Skipping Transfers | 08/27/2021 |
| 202134004 | 61.00-00 | Gross Income v. Not Gross Income | 08/27/2021 |
| 202134004 | 661.00-00 | Deduction for Estates and Trusts Accumulating Income or Distributing Corpus | 08/27/2021 |
| 202134004 | 662.00-00 | Inclusion of Amounts in Gross Income of Beneficiaries of Estates and Trusts Accumulating Income or Distributing Corpus | 08/27/2021 |
| 202134003 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 08/27/2021 |
| 202134003 | 1223.00-00 | Holding Period of Capital Assets | 08/27/2021 |
| 202134003 | 2601.00-00 | Tax On Generation Skipping Transfers | 08/27/2021 |
| 202134003 | 61.00-00 | Gross Income v. Not Gross Income | 08/27/2021 |
| 202134003 | 643.00-00 | Definitions Applicable to Subparts A, B, C, and D | 08/27/2021 |
| 202134003 | 661.00-00 | Deduction for Estates and Trusts Accumulating Income or Distributing Corpus | 08/27/2021 |
| 202134002 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 08/27/2021 |
| 202134002 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 08/27/2021 |
| 202134001 | 2010.00-00 | Unified Credit Against Estate Tax | 08/27/2021 |
| 202134001 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 08/27/2021 |
| 202134001 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/27/2021 |
| 202134001 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 08/27/2021 |
| 202134000 | 6110.00-00 | Index for Public Inspection of Written Determination | 08/27/2021 |
| 202133016 | 4945.04-04 | Grants to Individuals | 08/20/2021 |
| 202133015 | 501.10-00 | Domestic Fraternal Societies, Orders, and Associations | 08/20/2021 |
| 202133014 | 4958.00-00 | Excess Benefit Transaction | 08/20/2021 |
| 202133014 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 08/20/2021 |
| 202133014 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 08/20/2021 |
| 202133013 | 6511.03-03 | Foreign Tax Credit | 08/20/2021 |
| 202133012 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 08/20/2021 |
