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
202228011 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/15/2022
202228011 2518.00-00 Disclaimers 07/15/2022
202228011 2601.00-00 Tax On Generation Skipping Transfers 07/15/2022
202228011 61.00-00 Gross Income v. Not Gross Income 07/15/2022
202228010 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/15/2022
202228010 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 07/15/2022
202228010 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 07/15/2022
202228010 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 07/15/2022
202228010 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 07/15/2022
202228010 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/15/2022
202228010 2518.00-00 Disclaimers 07/15/2022
202228010 2601.00-00 Tax On Generation Skipping Transfers 07/15/2022
202228010 61.00-00 Gross Income v. Not Gross Income 07/15/2022
202228009 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/15/2022
202228009 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 07/15/2022
202228009 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 07/15/2022
202228009 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 07/15/2022
202228009 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 07/15/2022
202228009 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/15/2022
202228009 2518.00-00 Disclaimers 07/15/2022
202228009 2601.00-00 Tax On Generation Skipping Transfers 07/15/2022
202228009 61.00-00 Gross Income v. Not Gross Income 07/15/2022
202228008 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/15/2022
202228008 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 07/15/2022
202228008 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 07/15/2022
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