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.

  1. Enter a term in the Find box.
  2. Click the Search button.
寻求帮助
编号 UILC 主题 发布日期
201436032 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/05/2014
201436032 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/05/2014
201436032 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/05/2014
201436031 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/05/2014
201436031 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/05/2014
201436031 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/05/2014
201436030 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/05/2014
201436030 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/05/2014
201436030 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/05/2014
201436029 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/05/2014
201436029 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/05/2014
201436029 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/05/2014
201436028 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/05/2014
201436028 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/05/2014
201436028 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/05/2014
201436027 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/05/2014
201436027 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/05/2014
201436027 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/05/2014
201436026 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/05/2014
201436026 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/05/2014
201436026 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/05/2014
201436025 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/05/2014
201436025 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/05/2014
201436025 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/05/2014
201436024 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/05/2014