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
202229016 2518.00-00 Disclaimers 07/22/2022
202229016 2601.00-00 Tax On Generation Skipping Transfers 07/22/2022
202229016 61.00-00 Gross Income v. Not Gross Income 07/22/2022
202229015 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/22/2022
202229015 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 07/22/2022
202229015 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 07/22/2022
202229015 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 07/22/2022
202229015 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 07/22/2022
202229015 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/22/2022
202229015 2518.00-00 Disclaimers 07/22/2022
202229015 2601.00-00 Tax On Generation Skipping Transfers 07/22/2022
202229015 61.00-00 Gross Income v. Not Gross Income 07/22/2022
202229014 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/22/2022
202229014 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 07/22/2022
202229014 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 07/22/2022
202229014 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 07/22/2022
202229014 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 07/22/2022
202229014 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/22/2022
202229014 2518.00-00 Disclaimers 07/22/2022
202229014 2601.00-00 Tax On Generation Skipping Transfers 07/22/2022
202229014 61.00-00 Gross Income v. Not Gross Income 07/22/2022
202229013 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/22/2022
202229013 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 07/22/2022
202229013 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 07/22/2022
202229013 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 07/22/2022

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