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
201718013 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/05/2017
201718012 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 05/05/2017
201718012 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 05/05/2017
201718012 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 05/05/2017
201718012 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 05/05/2017
201718011 174.00-00 Research and Experimental Expenditures (Deductible v. Not Deductible) 05/05/2017
201718011 41.00-00 Credit for Increasing Research Activities 05/05/2017
201718011 617.00-00 Deduction and Recapture of Certain Mining Exploration Expenditures 05/05/2017
201718010 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 05/05/2017
201718010 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 05/05/2017
201718010 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 05/05/2017
201718010 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 05/05/2017
201718009 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 05/05/2017
201718009 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 05/05/2017
201718009 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 05/05/2017
201718009 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 05/05/2017
201718008 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 05/05/2017
201718008 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 05/05/2017
201718008 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 05/05/2017
201718008 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 05/05/2017
201718007 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 05/05/2017
201718007 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 05/05/2017
201718007 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 05/05/2017
201718007 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 05/05/2017
201718006 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 05/05/2017

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