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.
jwenn Èd
Nimewo UILC Sijè Dat Piblikasyon
201947010 501.09-01 Permissible Benefits 11/22/2019
201947010 83.03-01 Substantial Risk of Forfeiture 11/22/2019
201947009 9100.00-00 Extension of Time for Making Certain Elections 11/22/2019
201947008 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 11/22/2019
201947008 9100.00-00 Extension of Time for Making Certain Elections 11/22/2019
201947007 2055.07-00 Transfers Not Exclusively for Charitable Purposes 11/22/2019
201947006 2033.00-00 Property in Which Decedent Had an Interest 11/22/2019
201947006 2035.00-00 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 11/22/2019
201947006 2036.01-00 Retention of Possession or Enjoyment of Right to Income From Property 11/22/2019
201947006 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 11/22/2019
201947006 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 11/22/2019
201947006 2501.01-00 Gift v. Not a Gift 11/22/2019
201947006 2601.00-00 Tax On Generation Skipping Transfers 11/22/2019
201947006 2601.04-03 Amendments to Wills or Revocable Trusts 11/22/2019
201947005 2033.00-00 Property in Which Decedent Had an Interest 11/22/2019
201947005 2035.00-00 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 11/22/2019
201947005 2036.01-00 Retention of Possession or Enjoyment of Right to Income From Property 11/22/2019
201947005 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 11/22/2019
201947005 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 11/22/2019
201947005 2501.01-00 Gift v. Not a Gift 11/22/2019
201947005 2601.00-00 Tax On Generation Skipping Transfers 11/22/2019
201947005 2601.04-03 Amendments to Wills or Revocable Trusts 11/22/2019
201947004 2033.00-00 Property in Which Decedent Had an Interest 11/22/2019
201947004 2035.00-00 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 11/22/2019
201947004 2036.01-00 Retention of Possession or Enjoyment of Right to Income From Property 11/22/2019

Official Adobe Website