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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200748016 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 11/30/2007
200748016 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 11/30/2007
200748016 2663.00-00 Regulations 11/30/2007
200748015 382.07-00 Ownership Change 11/30/2007
200748015 382.09-01 3-year Period 11/30/2007
200748014 1362.01-03 Late Elections 11/30/2007
200748013 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 11/30/2007
200748013 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 11/30/2007
200748013 2663.00-00 Regulations 11/30/2007
200748012 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 11/30/2007
200748012 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 11/30/2007
200748012 2663.00-00 Regulations 11/30/2007
200748011 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 11/30/2007
200748011 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 11/30/2007
200748011 2663.00-00 Regulations 11/30/2007
200748010 61.00-00 Gross Income v. Not Gross Income 11/30/2007
200748010 468B.01-00 In General 11/30/2007
200748010 468B.02-00 Taxation of Designated Settlement Funds 11/30/2007
200748010 468B.07-00 Clarification Of Taxation of Certain Funds 11/30/2007
200748010 6041.03-00 Fixed or Determinable Gains, Profits, or Income 11/30/2007
200748010 6049.00-00 Returns Regarding Payments of Interest 11/30/2007
200748009 1362.04-00 Inadvertent Terminations 11/30/2007
200748008 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 11/30/2007
200748008 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 11/30/2007
200748008 2663.00-00 Regulations 11/30/2007