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 14001 - 14025 of 75933
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 201751003 | UILC 2501.00-00 | Subject Imposition of Gift Tax (Imposed v. Not Imposed) | Release Date 12/22/2017 |
| Number 201751003 | UILC 2514.00-00 | Subject Powers of Appointment (Transfer v. Not a Transfer) | Release Date 12/22/2017 |
| Number 201751003 | UILC 671.00-00 | Subject Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | Release Date 12/22/2017 |
| Number 201751002 | UILC 1014.00-00 | Subject Basis of Property Acquired From a Decedent | Release Date 12/22/2017 |
| Number 201751002 | UILC 2041.00-00 | Subject Powers of Appointment (Included v. Not Included in Gross Estate) | Release Date 12/22/2017 |
| Number 201751002 | UILC 2501.00-00 | Subject Imposition of Gift Tax (Imposed v. Not Imposed) | Release Date 12/22/2017 |
| Number 201751002 | UILC 2514.00-00 | Subject Powers of Appointment (Transfer v. Not a Transfer) | Release Date 12/22/2017 |
| Number 201751002 | UILC 671.00-00 | Subject Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | Release Date 12/22/2017 |
| Number 201751001 | UILC 1014.00-00 | Subject Basis of Property Acquired From a Decedent | Release Date 12/22/2017 |
| Number 201751001 | UILC 2041.00-00 | Subject Powers of Appointment (Included v. Not Included in Gross Estate) | Release Date 12/22/2017 |
| Number 201751001 | UILC 2501.00-00 | Subject Imposition of Gift Tax (Imposed v. Not Imposed) | Release Date 12/22/2017 |
| Number 201751001 | UILC 2514.00-00 | Subject Powers of Appointment (Transfer v. Not a Transfer) | Release Date 12/22/2017 |
| Number 201751001 | UILC 671.00-00 | Subject Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | Release Date 12/22/2017 |
| Number 201751000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 12/22/2017 |
| Number 201750022 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 12/15/2017 |
| Number 201750021 | UILC 501.07-00 | Subject Social Clubs | Release Date 12/15/2017 |
| Number 201750020 | UILC 501.06-00 | Subject Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | Release Date 12/15/2017 |
| Number 201750020 | UILC 501.06-01 | Subject Performance of Particular Services for Members | Release Date 12/15/2017 |
| Number 201750019 | UILC 501.04-00 | Subject Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | Release Date 12/15/2017 |
| Number 201750018 | UILC 501.33-00 | Subject Private v. Public Interest Served | Release Date 12/15/2017 |
| Number 201750017 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 12/15/2017 |
| Number 201750016 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 12/15/2017 |
| Number 201750015 | UILC 108.01-00 | Subject Exclusion From Gross Income | Release Date 12/15/2017 |
| Number 201750015 | UILC 108.02-01 | Subject Election to Reduce Basis of Depreciable Property First | Release Date 12/15/2017 |
| Number 201750015 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 12/15/2017 |
