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
202016006 2511.00-00 Transfers in General (Gift v. Not a Gift) 04/17/2020
202016006 2519.00-00 Disposition of Certain Life Estates 04/17/2020
202016006 2522.00-00 Charitable and Similar Gifts (Deductible v. Not Deductible) 04/17/2020
202016006 2523.06-01 Qualified Terminable Interest Property 04/17/2020
202016006 4941.00-00 Excise Taxes on Acts of Self-Dealing 04/17/2020
202016005 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 04/17/2020
202016005 2056.07-00 Qualified Terminable Interest Property 04/17/2020
202016005 2511.00-00 Transfers in General (Gift v. Not a Gift) 04/17/2020
202016005 2519.00-00 Disposition of Certain Life Estates 04/17/2020
202016005 2522.00-00 Charitable and Similar Gifts (Deductible v. Not Deductible) 04/17/2020
202016005 2523.06-01 Qualified Terminable Interest Property 04/17/2020
202016005 4941.00-00 Excise Taxes on Acts of Self-Dealing 04/17/2020
202016004 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 04/17/2020
202016004 2056.07-00 Qualified Terminable Interest Property 04/17/2020
202016004 2511.00-00 Transfers in General (Gift v. Not a Gift) 04/17/2020
202016004 2519.00-00 Disposition of Certain Life Estates 04/17/2020
202016004 2522.00-00 Charitable and Similar Gifts (Deductible v. Not Deductible) 04/17/2020
202016004 2523.06-01 Qualified Terminable Interest Property 04/17/2020
202016004 4941.00-00 Excise Taxes on Acts of Self-Dealing 04/17/2020
202016003 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 04/17/2020
202016003 2056.07-00 Qualified Terminable Interest Property 04/17/2020
202016003 2511.00-00 Transfers in General (Gift v. Not a Gift) 04/17/2020
202016003 2519.00-00 Disposition of Certain Life Estates 04/17/2020
202016003 2522.00-00 Charitable and Similar Gifts (Deductible v. Not Deductible) 04/17/2020
202016003 2523.06-01 Qualified Terminable Interest Property 04/17/2020
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