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
200024021 1503.04-00 Dual Consolidated Loss 06/16/2000
200024021 1503.04-07 Recapture 06/16/2000
200024020 1362.04-00 Inadvertent Terminations 06/16/2000
200024019 2041.04-00 Special Powers 06/16/2000
200024019 2041.05-00 Exercise of Powers 06/16/2000
200024019 2601.03-00 Exceptions 06/16/2000
200024018 104.02-00 Workmen's Compensation 06/16/2000
200024018 3121.01-00 Wages 06/16/2000
200024017 2041.04-00 Special Powers 06/16/2000
200024017 2041.05-00 Exercise of Powers 06/16/2000
200024017 2601.03-00 Exceptions 06/16/2000
200024016 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 06/16/2000
200024015 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 06/16/2000
200024015 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 06/16/2000
200024014 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 06/16/2000
200024013 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 06/16/2000
200024013 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 06/16/2000
200024012 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 06/16/2000
200024012 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 06/16/2000
200024011 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 06/16/2000
200024011 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 06/16/2000
200024010 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 06/16/2000
200024010 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 06/16/2000
200024009 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 06/16/2000
200024009 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 06/16/2000
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