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.
Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
201718006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 05/05/2017
201718006 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 05/05/2017
201718006 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 05/05/2017
201718005 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 05/05/2017
201718005 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 05/05/2017
201718005 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 05/05/2017
201718005 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 05/05/2017
201718004 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 05/05/2017
201718004 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 05/05/2017
201718004 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 05/05/2017
201718004 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 05/05/2017
201718003 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 05/05/2017
201718003 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 05/05/2017
201718003 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 05/05/2017
201718003 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 05/05/2017
201718002 4941.00-00 Excise Taxes on Acts of Self-Dealing 05/05/2017
201718001 115.00-00 Income of States, Municipalities, etc. 05/05/2017
201718000 6110.00-00 Index for Public Inspection of Written Determination 05/05/2017
201717048 501.03-05 Corporations 04/28/2017
201717048 501.03-08 Educational Organizations 04/28/2017
201717048 501.03-24 Scientific Organizations 04/28/2017
201717048 501.36-01 Section 501(c)(3) Organizations 04/28/2017
201717047 4945.04-04 Grants to Individuals 04/28/2017
201717046 501.08-00 Fraternal Beneficiary Societies (See Also 0501.03-09) 04/28/2017
201717045 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 04/28/2017