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
202229013 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 07/22/2022
202229013 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/22/2022
202229013 2518.00-00 Disclaimers 07/22/2022
202229013 2601.00-00 Tax On Generation Skipping Transfers 07/22/2022
202229013 61.00-00 Gross Income v. Not Gross Income 07/22/2022
202229012 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/22/2022
202229012 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 07/22/2022
202229012 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 07/22/2022
202229012 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 07/22/2022
202229012 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 07/22/2022
202229012 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/22/2022
202229012 2518.00-00 Disclaimers 07/22/2022
202229012 2601.00-00 Tax On Generation Skipping Transfers 07/22/2022
202229012 61.00-00 Gross Income v. Not Gross Income 07/22/2022
202229011 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/22/2022
202229011 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 07/22/2022
202229011 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 07/22/2022
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
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