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. Enter a term in the Find box. Click the Search button. Showing 8901 - 8925 of 74122Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201941021 2632.00-00 Special Rules for Allocation of GST Exemption 10/11/2019 201941020 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/11/2019 201941020 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/11/2019 201941020 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/11/2019 201941020 2632.00-00 Special Rules for Allocation of GST Exemption 10/11/2019 201941019 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/11/2019 201941019 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/11/2019 201941019 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/11/2019 201941019 2632.00-00 Special Rules for Allocation of GST Exemption 10/11/2019 201941018 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/11/2019 201941018 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/11/2019 201941018 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/11/2019 201941018 2632.00-00 Special Rules for Allocation of GST Exemption 10/11/2019 201941017 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/11/2019 201941017 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/11/2019 201941017 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/11/2019 201941017 2632.00-00 Special Rules for Allocation of GST Exemption 10/11/2019 201941016 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/11/2019 201941016 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/11/2019 201941016 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/11/2019 201941016 2632.00-00 Special Rules for Allocation of GST Exemption 10/11/2019 201941015 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/11/2019 201941015 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/11/2019 201941015 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/11/2019 201941015 2632.00-00 Special Rules for Allocation of GST Exemption 10/11/2019 Pagination First page « First Previous page Previous … Page 353 Page 354 Page 355 Page 356 Current page 357 Page 358 Page 359 Page 360 Page 361 … Next page Next Last page Last »