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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200024017 2041.04-00 Special Powers 06/16/2000
200024017 2041.05-00 Exercise of Powers 06/16/2000
200024017 2601.03-00 Exceptions 06/16/2000
200024016 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 06/16/2000
200024015 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 06/16/2000
200024015 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 06/16/2000
200024014 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 06/16/2000
200024013 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 06/16/2000
200024013 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 06/16/2000
200024012 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 06/16/2000
200024012 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 06/16/2000
200024011 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 06/16/2000
200024011 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 06/16/2000
200024010 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 06/16/2000
200024010 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 06/16/2000
200024009 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 06/16/2000
200024009 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 06/16/2000
200024008 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 06/16/2000
200024008 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 06/16/2000
200024007 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 06/16/2000
200024007 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 06/16/2000
200024006 304.00-00 Redemption Through Use of Related Corporations 06/16/2000
200024005 9100.00-00 Extension of Time for Making Certain Elections 06/16/2000
200024005 2652.01-02 Special Election for QTIP 06/16/2000
200024004 166.00-00 Bad Debts 06/16/2000

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