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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
202228008 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 07/15/2022
202228008 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 07/15/2022
202228008 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/15/2022
202228008 2518.00-00 Disclaimers 07/15/2022
202228008 2601.00-00 Tax On Generation Skipping Transfers 07/15/2022
202228008 61.00-00 Gross Income v. Not Gross Income 07/15/2022
202228007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/15/2022
202228007 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 07/15/2022
202228007 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 07/15/2022
202228007 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 07/15/2022
202228007 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 07/15/2022
202228007 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/15/2022
202228007 2518.00-00 Disclaimers 07/15/2022
202228007 2601.00-00 Tax On Generation Skipping Transfers 07/15/2022
202228007 61.00-00 Gross Income v. Not Gross Income 07/15/2022
202228006 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/15/2022
202228006 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 07/15/2022
202228006 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 07/15/2022
202228006 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 07/15/2022
202228006 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 07/15/2022
202228006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/15/2022
202228006 2518.00-00 Disclaimers 07/15/2022
202228006 2601.00-00 Tax On Generation Skipping Transfers 07/15/2022
202228006 61.00-00 Gross Income v. Not Gross Income 07/15/2022
202228005 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/15/2022