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
201908007 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 02/22/2019
201908006 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 02/22/2019
201908006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/22/2019
201908006 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 02/22/2019
201908006 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 02/22/2019
201908005 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 02/22/2019
201908005 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/22/2019
201908005 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 02/22/2019
201908005 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 02/22/2019
201908004 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 02/22/2019
201908004 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/22/2019
201908004 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 02/22/2019
201908004 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 02/22/2019
201908003 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 02/22/2019
201908003 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/22/2019
201908003 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 02/22/2019
201908003 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 02/22/2019
201908002 7701.00-00 Definitions 02/22/2019
201908001 7701.00-00 Definitions 02/22/2019
201908000 6110.00-00 Index for Public Inspection of Written Determination 02/22/2019
201907016 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 02/15/2019
201907015 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 02/15/2019
201907014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/15/2019
201907013 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 02/15/2019
201907012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/15/2019

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