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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Number UILC Subject Release Date
202229011 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 07/22/2022
202229011 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 07/22/2022
202229011 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/22/2022
202229011 2518.00-00 Disclaimers 07/22/2022
202229011 2601.00-00 Tax On Generation Skipping Transfers 07/22/2022
202229011 61.00-00 Gross Income v. Not Gross Income 07/22/2022
202229010 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/22/2022
202229010 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 07/22/2022
202229010 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 07/22/2022
202229010 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 07/22/2022
202229010 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 07/22/2022
202229010 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/22/2022
202229010 2518.00-00 Disclaimers 07/22/2022
202229010 2601.00-00 Tax On Generation Skipping Transfers 07/22/2022
202229010 61.00-00 Gross Income v. Not Gross Income 07/22/2022
202229009 2010.04-00 Portability Election under Section 2010(c)(5)(A) 07/22/2022
202229009 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 07/22/2022
202229008 1295.02-00 Time For Making Election 07/22/2022
202229008 1295.02-02 Retroactive Elections 07/22/2022
202229007 2010.04-00 Portability Election under Section 2010(c)(5)(A) 07/22/2022
202229007 9100.00-00 Extension of Time for Making Certain Elections 07/22/2022
202229006 1502.21-00 Consolidated Net Operating Loss Deduction 07/22/2022
202229006 9100.22-00 Other 07/22/2022
202229005 1502.98-05 Apportionment 07/22/2022
202229005 9100.22-00 Other 07/22/2022
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