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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201850004 671.03-00 Allocation of Income and Deductions 12/14/2018
201850003 1014.00-00 Basis of Property Acquired From a Decedent 12/14/2018
201850003 2041.03-00 General Power v. Not a General Power 12/14/2018
201850003 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 12/14/2018
201850003 2514.02-00 Power Created After October 21, 1942 12/14/2018
201850003 671.03-00 Allocation of Income and Deductions 12/14/2018
201850002 1014.00-00 Basis of Property Acquired From a Decedent 12/14/2018
201850002 2041.03-00 General Power v. Not a General Power 12/14/2018
201850002 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 12/14/2018
201850002 2514.02-00 Power Created After October 21, 1942 12/14/2018
201850002 671.03-00 Allocation of Income and Deductions 12/14/2018
201850001 1014.00-00 Basis of Property Acquired From a Decedent 12/14/2018
201850001 2041.03-00 General Power v. Not a General Power 12/14/2018
201850001 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 12/14/2018
201850001 2514.02-00 Power Created After October 21, 1942 12/14/2018
201850001 671.03-00 Allocation of Income and Deductions 12/14/2018
201850000 6110.00-00 Index for Public Inspection of Written Determination 12/14/2018
201849018 408.03-00 Rollover Contributions 12/07/2018
201849017 431.00-00 Minimum Funding Standards for Multiemployer Plans 12/07/2018
201849016 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 12/07/2018
201849015 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 12/07/2018
201849014 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 12/07/2018
201849013 431.00-00 Minimum Funding Standards for Multiemployer Plans 12/07/2018
201849012 501.05-01 Agriculture and Horticulture Organizations 12/07/2018
201849011 7701.00-00 Definitions 12/07/2018