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
200404011 9100.00-00 Extension of Time for Making Certain Elections 01/23/2004
200404011 2652.01-02 Special Election for QTIP 01/23/2004
200404010 721.00-00 Nonrecognition of Gain or Loss on Contributions 01/23/2004
200404009 2522.00-00 Charitable and Similar Gifts (Deductible v. Not Deductible) 01/23/2004
200404009 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/23/2004
200404009 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 01/23/2004
200404009 642.00-00 Special Rules for Credits and Deductions 01/23/2004
200404009 170.00-00 Charitable, Etc. Contributions and Gifts 01/23/2004
200404008 1361.05-00 Qualified Subchapter S Subsidiary 01/23/2004
200404008 9100.00-00 Extension of Time for Making Certain Elections 01/23/2004
200404007 678.00-00 Person Other Than Grantor Treated as Substantial Owner 01/23/2004
200404007 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 01/23/2004
200404007 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 01/23/2004
200404007 2601.00-00 Tax On Generation Skipping Transfers 01/23/2004
200404006 678.00-00 Person Other Than Grantor Treated as Substantial Owner 01/23/2004
200404006 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 01/23/2004
200404006 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 01/23/2004
200404006 2601.00-00 Tax On Generation Skipping Transfers 01/23/2004
200404005 678.00-00 Person Other Than Grantor Treated as Substantial Owner 01/23/2004
200404005 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 01/23/2004
200404005 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 01/23/2004
200404005 2601.00-00 Tax On Generation Skipping Transfers 01/23/2004
200404004 2036.07-00 Life Insurance Trusts 01/23/2004
200404004 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 01/23/2004
200404003 1381.00-00 Organizations to Which Part Applies 01/23/2004