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
201446009 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 11/14/2014
201446009 2041.03-00 General Power v. Not a General Power 11/14/2014
201446008 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 11/14/2014
201446008 2041.03-00 General Power v. Not a General Power 11/14/2014
201446007 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 11/14/2014
201446007 2041.03-00 General Power v. Not a General Power 11/14/2014
201446006 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 11/14/2014
201446006 2041.03-00 General Power v. Not a General Power 11/14/2014
201446005 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 11/14/2014
201446005 2041.03-00 General Power v. Not a General Power 11/14/2014
201446004 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 11/14/2014
201446004 2041.03-00 General Power v. Not a General Power 11/14/2014
201446003 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 11/14/2014
201446003 2041.03-00 General Power v. Not a General Power 11/14/2014
201446002 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 11/14/2014
201446002 2041.03-00 General Power v. Not a General Power 11/14/2014
201446001 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 11/14/2014
201446001 2041.03-00 General Power v. Not a General Power 11/14/2014
201446000 6110.00-00 Index for Public Inspection of Written Determination 11/14/2014
201445032 408.03-00 Rollover Contributions 11/07/2014
201445031 408.03-00 Rollover Contributions 11/07/2014
201445030 408.03-00 Rollover Contributions 11/07/2014
201445029 408.03-00 Rollover Contributions 11/07/2014
201445028 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 11/07/2014
201445027 501.07-00 Social Clubs 11/07/2014