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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Número UILC Asunto Fecha de publicación
201436012 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/05/2014
201436011 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/05/2014
201436011 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/05/2014
201436011 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/05/2014
201436010 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/05/2014
201436010 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/05/2014
201436010 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/05/2014
201436009 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/05/2014
201436009 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/05/2014
201436009 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/05/2014
201436008 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/05/2014
201436008 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/05/2014
201436008 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/05/2014
201436007 1361.03-03 Electing Small Business Trusts 09/05/2014
201436006 1361.03-03 Electing Small Business Trusts 09/05/2014
201436005 61.00-00 Gross Income v. Not Gross Income 09/05/2014
201436005 817.00-00 Treatment of Variable Contracts 09/05/2014
201436004 1362.01-03 Late Elections 09/05/2014
201436003 2033.00-00 Property in Which Decedent Had an Interest 09/05/2014
201436003 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 09/05/2014
201436003 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 09/05/2014
201436003 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 09/05/2014
201436003 2041.03-00 General Power v. Not a General Power 09/05/2014
201436003 2501.01-00 Gift v. Not a Gift 09/05/2014
201436003 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/05/2014