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
201653008 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 12/30/2016
201653008 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 12/30/2016
201653008 671.02-00 Persons Treated as Grantors 12/30/2016
201653007 1014.00-00 Basis of Property Acquired From a Decedent 12/30/2016
201653007 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 12/30/2016
201653007 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 12/30/2016
201653007 671.02-00 Persons Treated as Grantors 12/30/2016
201653006 1014.00-00 Basis of Property Acquired From a Decedent 12/30/2016
201653006 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 12/30/2016
201653006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 12/30/2016
201653006 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 12/30/2016
201653006 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 12/30/2016
201653005 1014.00-00 Basis of Property Acquired From a Decedent 12/30/2016
201653005 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 12/30/2016
201653005 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 12/30/2016
201653005 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 12/30/2016
201653005 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 12/30/2016
201653004 1014.00-00 Basis of Property Acquired From a Decedent 12/30/2016
201653004 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 12/30/2016
201653004 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 12/30/2016
201653004 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 12/30/2016
201653004 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 12/30/2016
201653003 1014.00-00 Basis of Property Acquired From a Decedent 12/30/2016
201653003 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 12/30/2016
201653003 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 12/30/2016