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
201636033 1362.00-00 Election by Small Business Corporation 09/02/2016
201636032 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 09/02/2016
201636032 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/02/2016
201636032 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/02/2016
201636032 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/02/2016
201636031 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 09/02/2016
201636031 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/02/2016
201636031 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/02/2016
201636031 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/02/2016
201636030 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 09/02/2016
201636030 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/02/2016
201636030 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/02/2016
201636030 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/02/2016
201636029 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 09/02/2016
201636029 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/02/2016
201636029 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/02/2016
201636029 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/02/2016
201636028 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 09/02/2016
201636028 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/02/2016
201636028 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/02/2016
201636028 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/02/2016
201636027 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 09/02/2016
201636027 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/02/2016
201636027 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/02/2016
201636027 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/02/2016