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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Nimewo UILC Sijè Dat Piblikasyon
201838005 1014.00-00 Basis of Property Acquired From a Decedent 09/21/2018
201838005 2041.03-00 General Power v. Not a General Power 09/21/2018
201838005 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/21/2018
201838005 2514.02-00 Power Created After October 21, 1942 09/21/2018
201838005 671.03-00 Allocation of Income and Deductions 09/21/2018
201838004 1014.00-00 Basis of Property Acquired From a Decedent 09/21/2018
201838004 2041.03-00 General Power v. Not a General Power 09/21/2018
201838004 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/21/2018
201838004 2514.02-00 Power Created After October 21, 1942 09/21/2018
201838004 671.03-00 Allocation of Income and Deductions 09/21/2018
201838003 1014.00-00 Basis of Property Acquired From a Decedent 09/21/2018
201838003 2041.03-00 General Power v. Not a General Power 09/21/2018
201838003 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/21/2018
201838003 2514.02-00 Power Created After October 21, 1942 09/21/2018
201838003 671.03-00 Allocation of Income and Deductions 09/21/2018
201838002 1014.00-00 Basis of Property Acquired From a Decedent 09/21/2018
201838002 2041.03-00 General Power v. Not a General Power 09/21/2018
201838002 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/21/2018
201838002 2514.02-00 Power Created After October 21, 1942 09/21/2018
201838002 671.03-00 Allocation of Income and Deductions 09/21/2018
201838001 9100.04-00 Section 168; MACRS 09/21/2018
201838000 6110.00-00 Index for Public Inspection of Written Determination 09/21/2018
201837014 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 09/14/2018
201837014 512.05-00 Advertising (See Also 0501.26-02) 09/14/2018
201837014 513.02-00 Advertising, etc., Activities 09/14/2018