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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201410014 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/07/2014
201410013 2010.00-00 Unified Credit Against Estate Tax 03/07/2014
201410013 9100.00-00 Extension of Time for Making Certain Elections 03/07/2014
201410012 817.00-00 Treatment of Variable Contracts 03/07/2014
201410011 2056.07-00 Qualified Terminable Interest Property 03/07/2014
201410011 2056.07-03 Qualifying Interest 03/07/2014
201410011 2056.13-00 Passed From Decedent v. Not Passed From Decedent 03/07/2014
201410010 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 03/07/2014
201410010 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/07/2014
201410010 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 03/07/2014
201410009 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 03/07/2014
201410009 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/07/2014
201410009 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 03/07/2014
201410008 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 03/07/2014
201410008 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/07/2014
201410008 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 03/07/2014
201410007 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 03/07/2014
201410007 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/07/2014
201410007 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 03/07/2014
201410006 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 03/07/2014
201410006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/07/2014
201410006 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 03/07/2014
201410005 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 03/07/2014
201410005 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/07/2014
201410005 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 03/07/2014