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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编号 UILC 主题 发布日期
201021010 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 05/28/2010
201021009 2601.00-00 Tax On Generation Skipping Transfers 05/28/2010
201021009 2601.04-00 Transitional Rules 05/28/2010
201021009 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 05/28/2010
201021009 2501.01-00 Gift v. Not a Gift 05/28/2010
201021009 2041.03-00 General Power v. Not a General Power 05/28/2010
201021009 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 05/28/2010
201021008 2601.00-00 Tax On Generation Skipping Transfers 05/28/2010
201021008 2601.04-00 Transitional Rules 05/28/2010
201021008 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 05/28/2010
201021008 2501.01-00 Gift v. Not a Gift 05/28/2010
201021008 2041.03-00 General Power v. Not a General Power 05/28/2010
201021008 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 05/28/2010
201021007 2601.00-00 Tax On Generation Skipping Transfers 05/28/2010
201021007 2601.04-00 Transitional Rules 05/28/2010
201021007 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 05/28/2010
201021007 2501.01-00 Gift v. Not a Gift 05/28/2010
201021007 2041.03-00 General Power v. Not a General Power 05/28/2010
201021007 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 05/28/2010
201021006 2601.00-00 Tax On Generation Skipping Transfers 05/28/2010
201021006 2601.04-00 Transitional Rules 05/28/2010
201021006 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 05/28/2010
201021006 2501.01-00 Gift v. Not a Gift 05/28/2010
201021006 2041.03-00 General Power v. Not a General Power 05/28/2010
201021006 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 05/28/2010

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