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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編號 UILC 主題 發布日期
201925010 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 06/21/2019
201925009 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 06/21/2019
201925009 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 06/21/2019
201925009 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 06/21/2019
201925009 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 06/21/2019
201925008 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 06/21/2019
201925008 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 06/21/2019
201925008 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 06/21/2019
201925008 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 06/21/2019
201925007 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 06/21/2019
201925007 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 06/21/2019
201925007 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 06/21/2019
201925007 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 06/21/2019
201925006 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 06/21/2019
201925006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 06/21/2019
201925006 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 06/21/2019
201925006 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 06/21/2019
201925005 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 06/21/2019
201925005 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 06/21/2019
201925005 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 06/21/2019
201925005 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 06/21/2019
201925004 355.01-00 Spin-Off 06/21/2019
201925004 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 06/21/2019
201925004 361.02-00 Distributions 06/21/2019
201925004 361.02-02 Certain Transfers to Creditors 06/21/2019

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