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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202343019 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/27/2023
202343019 2601.00-00 Tax On Generation Skipping Transfers 10/27/2023
202343018 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/27/2023
202343018 2601.00-00 Tax On Generation Skipping Transfers 10/27/2023
202343017 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/27/2023
202343017 2601.00-00 Tax On Generation Skipping Transfers 10/27/2023
202343016 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/27/2023
202343016 2601.00-00 Tax On Generation Skipping Transfers 10/27/2023
202343015 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/27/2023
202343015 2601.00-00 Tax On Generation Skipping Transfers 10/27/2023
202343014 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/27/2023
202343014 2601.00-00 Tax On Generation Skipping Transfers 10/27/2023
202343013 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/27/2023
202343013 2601.00-00 Tax On Generation Skipping Transfers 10/27/2023
202343012 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/27/2023
202343012 2601.00-00 Tax On Generation Skipping Transfers 10/27/2023
202343011 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/27/2023
202343011 2601.00-00 Tax On Generation Skipping Transfers 10/27/2023
202343010 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/27/2023
202343010 2601.00-00 Tax On Generation Skipping Transfers 10/27/2023
202343009 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/27/2023
202343009 2601.00-00 Tax On Generation Skipping Transfers 10/27/2023
202343008 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/27/2023
202343008 2601.00-00 Tax On Generation Skipping Transfers 10/27/2023
202343007 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/27/2023