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
201843013 501.35-00 "Exclusively" Test 10/26/2018
201843012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/26/2018
201843011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/26/2018
201843010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/26/2018
201843009 149.03-00 Advance Refundings 10/26/2018
201843008 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 10/26/2018
201843008 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 10/26/2018
201843008 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/26/2018
201843008 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/26/2018
201843008 2511.00-00 Transfers in General (Gift v. Not a Gift) 10/26/2018
201843008 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/26/2018
201843008 2642.00-00 Inclusion Ratio 10/26/2018
201843008 9100.00-00 Extension of Time for Making Certain Elections 10/26/2018
201843007 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 10/26/2018
201843007 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 10/26/2018
201843007 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/26/2018
201843007 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/26/2018
201843007 2511.00-00 Transfers in General (Gift v. Not a Gift) 10/26/2018
201843007 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/26/2018
201843007 2642.00-00 Inclusion Ratio 10/26/2018
201843007 9100.00-00 Extension of Time for Making Certain Elections 10/26/2018
201843006 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 10/26/2018
201843006 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 10/26/2018
201843006 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/26/2018
201843006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/26/2018