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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Đang hiển thị 5226 - 5250 of 76413
Tìm Trợ Giúp| Số | UILC | Chủ đề | Ngày Phát Hành |
|---|---|---|---|
| 202303006 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 01/20/2023 |
| 202303006 | 2501.01-00 | Gift v. Not a Gift | 01/20/2023 |
| 202303006 | 2601.00-00 | Tax On Generation Skipping Transfers | 01/20/2023 |
| 202303006 | 2601.01-00 | Effective Dates | 01/20/2023 |
| 202303006 | 61.00-00 | Gross Income v. Not Gross Income | 01/20/2023 |
| 202303006 | 661.00-00 | Deduction for Estates and Trusts Accumulating Income or Distributing Corpus | 01/20/2023 |
| 202303006 | 662.00-00 | Inclusion of Amounts in Gross Income of Beneficiaries of Estates and Trusts Accumulating Income or Distributing Corpus | 01/20/2023 |
| 202303005 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 01/20/2023 |
| 202303005 | 1015.00-00 | Basis of Property Acquired by Gift or Transfer in Trust | 01/20/2023 |
| 202303005 | 1015.03-00 | Transfer in Trust After December 31, 1920 | 01/20/2023 |
| 202303005 | 1015.03-01 | Basis in Hands of Trustee or Beneficiaries of an Irrevocable Trust | 01/20/2023 |
| 202303005 | 1223.00-00 | Holding Period of Capital Assets | 01/20/2023 |
| 202303005 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 01/20/2023 |
| 202303005 | 2036.01-00 | Retention of Possession or Enjoyment of Right to Income From Property | 01/20/2023 |
| 202303005 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 01/20/2023 |
| 202303005 | 2038.01-00 | Power to Alter or Amend | 01/20/2023 |
| 202303005 | 2038.01-01 | Power to Change Beneficiaries or Their Shares | 01/20/2023 |
| 202303005 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 01/20/2023 |
| 202303005 | 2501.01-00 | Gift v. Not a Gift | 01/20/2023 |
| 202303005 | 2601.00-00 | Tax On Generation Skipping Transfers | 01/20/2023 |
| 202303005 | 2601.01-00 | Effective Dates | 01/20/2023 |
| 202303005 | 61.00-00 | Gross Income v. Not Gross Income | 01/20/2023 |
| 202303005 | 661.00-00 | Deduction for Estates and Trusts Accumulating Income or Distributing Corpus | 01/20/2023 |
| 202303005 | 662.00-00 | Inclusion of Amounts in Gross Income of Beneficiaries of Estates and Trusts Accumulating Income or Distributing Corpus | 01/20/2023 |
| 202303004 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 01/20/2023 |
