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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숫자 UILC 주제 출시일
201023006 2601.04-00 Transitional Rules 06/11/2010
201023006 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 2501.01-00|Gift v. Not a Gift 06/11/2010
201023006 2041.03-00 General Power v. Not a General Power 06/11/2010
201023006 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 06/11/2010
201023005 2601.00-00 Tax On Generation Skipping Transfers 06/11/2010
201023005 2601.04-00 Transitional Rules 06/11/2010
201023005 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 2501.01-00|Gift v. Not a Gift 06/11/2010
201023005 2041.03-00 General Power v. Not a General Power 06/11/2010
201023005 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 06/11/2010
201023004 2601.00-00 Tax On Generation Skipping Transfers 06/11/2010
201023004 2601.04-00 Transitional Rules 06/11/2010
201023004 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 2501.01-00|Gift v. Not a Gift 06/11/2010
201023004 2041.03-00 General Power v. Not a General Power 06/11/2010
201023004 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 06/11/2010
201023003 2601.00-00 Tax On Generation Skipping Transfers 06/11/2010
201023003 2601.04-00 Transitional Rules 06/11/2010
201023003 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 2501.01-00|Gift v. Not a Gift 06/11/2010
201023003 2041.03-00 General Power v. Not a General Power 06/11/2010
201023003 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 06/11/2010
201023002 2601.00-00 Tax On Generation Skipping Transfers 06/11/2010
201023002 2601.04-00 Transitional Rules 06/11/2010
201023002 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 2501.01-00|Gift v. Not a Gift 06/11/2010
201023002 2041.03-00 General Power v. Not a General Power 06/11/2010
201023002 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 06/11/2010
201023001 2601.00-00 Tax On Generation Skipping Transfers 06/11/2010

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