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.

  1. Enter a term in the Find box.
  2. Click the Search button.
도움말 찾기
숫자 UILC 주제 출시일
200404020 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 01/23/2004
200404020 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 01/23/2004
200404020 2601.00-00 Tax On Generation Skipping Transfers 01/23/2004
200404019 1362.02-03 Passive Investment Income 01/23/2004
200404018 678.00-00 Person Other Than Grantor Treated as Substantial Owner 01/23/2004
200404018 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 01/23/2004
200404018 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 01/23/2004
200404018 2601.00-00 Tax On Generation Skipping Transfers 01/23/2004
200404017 678.00-00 Person Other Than Grantor Treated as Substantial Owner 01/23/2004
200404017 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 01/23/2004
200404017 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 01/23/2004
200404017 2601.00-00 Tax On Generation Skipping Transfers 01/23/2004
200404016 41.01-00 Alternative Incremental Credit 01/23/2004
200404015 453.06-06 Election Out 01/23/2004
200404014 678.00-00 Person Other Than Grantor Treated as Substantial Owner 01/23/2004
200404014 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 01/23/2004
200404014 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 01/23/2004
200404014 2601.00-00 Tax On Generation Skipping Transfers 01/23/2004
200404013 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 01/23/2004
200404013 2042.00-00 Proceeds of Life Insurance (Included v. Not Included in Gross Estate) 01/23/2004
200404013 2601.00-00 Tax On Generation Skipping Transfers 01/23/2004
200404012 678.00-00 Person Other Than Grantor Treated as Substantial Owner 01/23/2004
200404012 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 01/23/2004
200404012 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 01/23/2004
200404012 2601.00-00 Tax On Generation Skipping Transfers 01/23/2004