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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201941013 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/11/2019
201941013 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/11/2019
201941013 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/11/2019
201941013 2632.00-00 Special Rules for Allocation of GST Exemption 10/11/2019
201941012 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/11/2019
201941012 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/11/2019
201941012 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/11/2019
201941012 2632.00-00 Special Rules for Allocation of GST Exemption 10/11/2019
201941011 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/11/2019
201941011 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/11/2019
201941011 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/11/2019
201941011 2632.00-00 Special Rules for Allocation of GST Exemption 10/11/2019
201941010 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/11/2019
201941010 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/11/2019
201941010 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/11/2019
201941010 2632.00-00 Special Rules for Allocation of GST Exemption 10/11/2019
201941009 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/11/2019
201941009 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/11/2019
201941009 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/11/2019
201941009 2632.00-00 Special Rules for Allocation of GST Exemption 10/11/2019
201941008 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/11/2019
201941008 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/11/2019
201941008 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/11/2019
201941008 2632.00-00 Special Rules for Allocation of GST Exemption 10/11/2019
201941007 1362.04-00 Inadvertent Terminations 10/11/2019

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