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.
尋求幫助
編號 UILC 主題 發布日期
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
201941014 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/11/2019
201941014 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/11/2019
201941014 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/11/2019
201941014 2632.00-00 Special Rules for Allocation of GST Exemption 10/11/2019

Official Adobe Website