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
201653003 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 12/30/2016
201653003 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 12/30/2016
201653002 1014.00-00 Basis of Property Acquired From a Decedent 12/30/2016
201653002 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 12/30/2016
201653002 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 12/30/2016
201653002 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 12/30/2016
201653002 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 12/30/2016
201653001 1014.00-00 Basis of Property Acquired From a Decedent 12/30/2016
201653001 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 12/30/2016
201653001 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 12/30/2016
201653001 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 12/30/2016
201653001 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 12/30/2016
201653000 6110.00-00 Index for Public Inspection of Written Determination 12/30/2016
201652034 431.00-00 Minimum Funding Standards for Multiemployer Plans 12/23/2016
201652033 408.03-00 Rollover Contributions 12/23/2016
201652032 431.00-00 Minimum Funding Standards for Multiemployer Plans 12/23/2016
201652031 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 12/23/2016
201652030 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 12/23/2016
201652029 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 12/23/2016
201652029 501.03-22 Scholarships, Endowment Funds and Trusts, Student Loans 12/23/2016
201652029 501.33-01 Trustees Serve Private Interest 12/23/2016
201652028 501.19-00 Organization of Past or Present Armed Forces Members 12/23/2016
201652027 4945.04-04 Grants to Individuals 12/23/2016
201652026 4945.04-04 Grants to Individuals 12/23/2016
201652025 4945.04-04 Grants to Individuals 12/23/2016

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