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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201436024 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/05/2014
201436024 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/05/2014
201436023 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/05/2014
201436023 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/05/2014
201436023 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/05/2014
201436022 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/05/2014
201436022 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/05/2014
201436022 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/05/2014
201436021 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/05/2014
201436021 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/05/2014
201436021 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/05/2014
201436020 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/05/2014
201436020 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/05/2014
201436020 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/05/2014
201436019 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/05/2014
201436019 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/05/2014
201436019 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/05/2014
201436018 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/05/2014
201436018 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/05/2014
201436018 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/05/2014
201436017 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/05/2014
201436017 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/05/2014
201436017 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/05/2014
201436016 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/05/2014
201436016 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/05/2014