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
202228023 4945.04-04 Grants to Individuals 07/15/2022
202228022 4945.04-04 Grants to Individuals 07/15/2022
202228021 4945.04-04 Grants to Individuals 07/15/2022
202228020 4945.04-04 Grants to Individuals 07/15/2022
202228019 509.02-01 Publicly Supported Organizations 07/15/2022
202228018 4945.04-04 Grants to Individuals 07/15/2022
202228017 4945.04-04 Grants to Individuals 07/15/2022
202228016 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 07/15/2022
202228016 501.33-00 Private v. Public Interest Served 07/15/2022
202228015 501.03-05 Corporations 07/15/2022
202228015 501.33-00 Private v. Public Interest Served 07/15/2022
202228014 194.10-00 Amortization of Reforestation Expenditures 07/15/2022
202228013 1362.04-00 Inadvertent Terminations 07/15/2022
202228012 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/15/2022
202228012 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 07/15/2022
202228012 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 07/15/2022
202228012 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 07/15/2022
202228012 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 07/15/2022
202228012 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/15/2022
202228012 2518.00-00 Disclaimers 07/15/2022
202228012 2601.00-00 Tax On Generation Skipping Transfers 07/15/2022
202228012 61.00-00 Gross Income v. Not Gross Income 07/15/2022
202228011 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/15/2022
202228011 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 07/15/2022
202228011 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 07/15/2022
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