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
200406056 6110.00-00 Public Inspection of Written Determinations 02/06/2004
200406055 6110.00-00 Public Inspection of Written Determinations 02/06/2004
200406054 6110.00-00 Public Inspection of Written Determinations 02/06/2004
200406053 6110.00-00 Public Inspection of Written Determinations 02/06/2004
200406052 6110.00-00 Public Inspection of Written Determinations 02/06/2004
200406051 6110.00-00 Public Inspection of Written Determinations 02/06/2004
200406050 6110.00-00 Public Inspection of Written Determinations 02/06/2004
200406049 6110.00-00 Public Inspection of Written Determinations 02/06/2004
200406048 6110.00-00 Public Inspection of Written Determinations 02/06/2004
200406047 6110.00-00 Public Inspection of Written Determinations 02/06/2004
200406046 165.00-00 Deductions For Losses 02/06/2004
200406046 166.00-00 Bad Debts 02/06/2004
200406045 2702.00-00 Special Valuation Rules for Transfers in Trust 02/06/2004
200406044 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 02/06/2004
200406044 2601.03-01 Irrevocable Trusts 02/06/2004
200406043 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 02/06/2004
200406043 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 02/06/2004
200406043 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 02/06/2004
200406043 2601.03-01 Irrevocable Trusts 02/06/2004
200406042 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 02/06/2004
200406042 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 02/06/2004
200406042 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 02/06/2004
200406042 2601.03-01 Irrevocable Trusts 02/06/2004
200406041 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 02/06/2004
200406041 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 02/06/2004