26 U.S. Code § 672 - Definitions and rules
Written determinations for this section
These documents, sometimes referred to as "Private Letter Rulings", are taken from the IRS Written Determinations page; the IRS also publishes a fuller explanation of what they are and what they mean. The collection is updated (at our end) daily. It appears that the IRS updates their listing every Friday.
Note that the IRS often titles documents in a very plain-vanilla, duplicative way. Do not assume that identically-titled documents are the same, or that a later document supersedes another with the same title. That is unlikely to be the case.
Release dates appear exactly as we get them from the IRS. Some are clearly wrong, but we have made no attempt to correct them, as we have no way guess correctly in all cases, and do not wish to add to the confusion.
We truncate results at 20000 items. After that, you're on your own.
- Tax On Generation Skipping Transfers : 2008-05-30
- Imposition of Gift Tax (Imposed v. Not Imposed) : 2008-05-30
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 2008-05-30
- Related or Subordinate Party : 2008-05-30
- Irrevocable Trusts : 2005-12-02
- Income for Benefit of Grantor : 2005-12-02
- Administrative Powers : 2005-12-02
- Power to Control Beneficial Enjoyment : 2005-12-02
- Definitions and Rules : 2005-12-02
- Tax On Generation Skipping Transfers : 2005-11-18
- Power to Control Beneficial Enjoyment : 2005-06-10
- Related or Subordinate Party : 2005-06-10
- Persons Treated as Grantors : 2004-11-05
- Power to Control Beneficial Enjoyment : 2004-11-05
- Transfers to Foreign Trusts : 2004-11-05
- Party Required to File : 2004-11-05
- Income Distributed to Grantor or Spouse : 2004-11-05
- Requirement for Filing Return : 2004-11-05
- Definitions : 2002-10-25
- Definitions and Rules : 2002-10-25
- Property Within U.S. : 2002-10-25
- Tax On Generation Skipping Transfers : 2002-07-19
- Gift v. Not a Gift : 2002-07-19
- Related or Subordinate Party : 2002-07-19