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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200406043 2601.03-01 Irrevocable Trusts 02/06/2004
200406042 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 02/06/2004
200406042 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 02/06/2004
200406042 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 02/06/2004
200406042 2601.03-01 Irrevocable Trusts 02/06/2004
200406041 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 02/06/2004
200406041 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 02/06/2004
200406041 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 02/06/2004
200406041 2601.03-01 Irrevocable Trusts 02/06/2004
200406040 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 02/06/2004
200406040 2601.03-01 Irrevocable Trusts 02/06/2004
200406039 2032.00-00 Alternate Valuation 02/06/2004
200406038 468A.04-02 Revised Schedules 02/06/2004
200406037 468A.04-02 Revised Schedules 02/06/2004
200406036 468A.04-02 Revised Schedules 02/06/2004
200406035 468A.04-02 Revised Schedules 02/06/2004
200406034 468A.04-02 Revised Schedules 02/06/2004
200406033 2632.01-00 Time and Manner of Allocation 02/06/2004
200406033 9100.00-00 Extension of Time for Making Certain Elections 02/06/2004
200406032 861.09-06 Asset Method of Apportionment 02/06/2004
200406031 301.01-00 Dividend in Property 02/06/2004
200406031 305.01-00 Stock Dividends 02/06/2004
200406030 1362.01-03 Late Elections 02/06/2004
200406029 1362.01-03 Late Elections 02/06/2004
200406028 146.07-00 Carryforward of Allocation 02/06/2004