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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Buscar ayuda
Número UILC Asunto Fecha de publicación
Número 201941027 UILC 501.35-00 Asunto "Exclusively" Test Fecha de publicación 10/11/2019
Número 201941026 UILC 501.07-00 Asunto Social Clubs Fecha de publicación 10/11/2019
Número 201941026 UILC 501.07-06 Asunto Payment of Benefits to Members Fecha de publicación 10/11/2019
Número 201941025 UILC 501.06-00 Asunto Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade Fecha de publicación 10/11/2019
Número 201941025 UILC 501.06-01 Asunto Performance of Particular Services for Members Fecha de publicación 10/11/2019
Número 201941024 UILC 9100.00-00 Asunto Extension of Time for Making Certain Elections Fecha de publicación 10/11/2019
Número 201941023 UILC 2041.00-00 Asunto Powers of Appointment (Included v. Not Included in Gross Estate) Fecha de publicación 10/11/2019
Número 201941023 UILC 2501.00-00 Asunto Imposition of Gift Tax (Imposed v. Not Imposed) Fecha de publicación 10/11/2019
Número 201941023 UILC 2514.00-00 Asunto Powers of Appointment (Transfer v. Not a Transfer) Fecha de publicación 10/11/2019
Número 201941023 UILC 2632.00-00 Asunto Special Rules for Allocation of GST Exemption Fecha de publicación 10/11/2019
Número 201941022 UILC 2041.00-00 Asunto Powers of Appointment (Included v. Not Included in Gross Estate) Fecha de publicación 10/11/2019
Número 201941022 UILC 2501.00-00 Asunto Imposition of Gift Tax (Imposed v. Not Imposed) Fecha de publicación 10/11/2019
Número 201941022 UILC 2514.00-00 Asunto Powers of Appointment (Transfer v. Not a Transfer) Fecha de publicación 10/11/2019
Número 201941022 UILC 2632.00-00 Asunto Special Rules for Allocation of GST Exemption Fecha de publicación 10/11/2019
Número 201941021 UILC 2041.00-00 Asunto Powers of Appointment (Included v. Not Included in Gross Estate) Fecha de publicación 10/11/2019
Número 201941021 UILC 2501.00-00 Asunto Imposition of Gift Tax (Imposed v. Not Imposed) Fecha de publicación 10/11/2019
Número 201941021 UILC 2514.00-00 Asunto Powers of Appointment (Transfer v. Not a Transfer) Fecha de publicación 10/11/2019
Número 201941021 UILC 2632.00-00 Asunto Special Rules for Allocation of GST Exemption Fecha de publicación 10/11/2019
Número 201941020 UILC 2041.00-00 Asunto Powers of Appointment (Included v. Not Included in Gross Estate) Fecha de publicación 10/11/2019
Número 201941020 UILC 2501.00-00 Asunto Imposition of Gift Tax (Imposed v. Not Imposed) Fecha de publicación 10/11/2019
Número 201941020 UILC 2514.00-00 Asunto Powers of Appointment (Transfer v. Not a Transfer) Fecha de publicación 10/11/2019
Número 201941020 UILC 2632.00-00 Asunto Special Rules for Allocation of GST Exemption Fecha de publicación 10/11/2019
Número 201941019 UILC 2041.00-00 Asunto Powers of Appointment (Included v. Not Included in Gross Estate) Fecha de publicación 10/11/2019
Número 201941019 UILC 2501.00-00 Asunto Imposition of Gift Tax (Imposed v. Not Imposed) Fecha de publicación 10/11/2019
Número 201941019 UILC 2514.00-00 Asunto Powers of Appointment (Transfer v. Not a Transfer) Fecha de publicación 10/11/2019