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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Número UILC Asunto Fecha de publicación
202014007 2601.00-00 Tax On Generation Skipping Transfers 04/03/2020
202014006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/03/2020
202014006 2601.00-00 Tax On Generation Skipping Transfers 04/03/2020
202014006 2703.00-00 Certain Rights and Restrictions Disregarded 04/03/2020
202014005 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 04/03/2020
202014005 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/03/2020
202014005 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 04/03/2020
202014005 671.02-00 Persons Treated as Grantors 04/03/2020
202014004 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 04/03/2020
202014004 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/03/2020
202014004 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 04/03/2020
202014004 671.02-00 Persons Treated as Grantors 04/03/2020
202014003 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 04/03/2020
202014003 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/03/2020
202014003 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 04/03/2020
202014003 671.02-00 Persons Treated as Grantors 04/03/2020
202014002 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 04/03/2020
202014002 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/03/2020
202014002 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 04/03/2020
202014002 671.02-00 Persons Treated as Grantors 04/03/2020
202014001 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 04/03/2020
202014001 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/03/2020
202014001 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 04/03/2020
202014001 671.02-00 Persons Treated as Grantors 04/03/2020
202014000 6110.00-00 Index for Public Inspection of Written Determination 04/03/2020

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