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.
Помощь по поиску
Номер UILC Тема Дата публикации
201850011 414.18-00 Separate Lines of Business and Operating Units 12/14/2018
201850010 2056.01-00 Terminable Interests 12/14/2018
201850010 2652.01-02 Special Election for QTIP 12/14/2018
201850010 9100.00-00 Extension of Time for Making Certain Elections 12/14/2018
201850009 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 12/14/2018
201850009 2632.00-00 Special Rules for Allocation of GST Exemption 12/14/2018
201850009 9100.00-00 Extension of Time for Making Certain Elections 12/14/2018
201850008 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 12/14/2018
201850008 2632.00-00 Special Rules for Allocation of GST Exemption 12/14/2018
201850008 9100.00-00 Extension of Time for Making Certain Elections 12/14/2018
201850007 468A.04-02 Revised Schedules 12/14/2018
201850006 1014.00-00 Basis of Property Acquired From a Decedent 12/14/2018
201850006 2041.03-00 General Power v. Not a General Power 12/14/2018
201850006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 12/14/2018
201850006 2514.02-00 Power Created After October 21, 1942 12/14/2018
201850006 671.03-00 Allocation of Income and Deductions 12/14/2018
201850005 1014.00-00 Basis of Property Acquired From a Decedent 12/14/2018
201850005 2041.03-00 General Power v. Not a General Power 12/14/2018
201850005 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 12/14/2018
201850005 2514.02-00 Power Created After October 21, 1942 12/14/2018
201850005 671.03-00 Allocation of Income and Deductions 12/14/2018
201850004 1014.00-00 Basis of Property Acquired From a Decedent 12/14/2018
201850004 2041.03-00 General Power v. Not a General Power 12/14/2018
201850004 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 12/14/2018
201850004 2514.02-00 Power Created After October 21, 1942 12/14/2018