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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Number UILC Subject Release Date
200609003 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 03/03/2006
201516028 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 04/17/2015
201707005 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 02/17/2017
201102052 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 01/14/2011
201021006 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 05/28/2010
201102004 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 01/14/2011
201102012 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 01/14/2011
201101001 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 01/07/2011
201051003 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 12/23/2010
199909016 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 03/05/1999
200615001 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 04/14/2006
199942031 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 10/22/1999
199908014 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 02/26/1999
200039001 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 09/29/2000
200006026 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 02/11/2000
201102017 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 01/14/2011
201101006 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 01/07/2011
200435012 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 08/27/2004
201021011 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 05/28/2010
201102009 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 01/14/2011
201322011 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 05/31/2013
200733012 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 08/17/2007
200217037 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 04/26/2002
200902008 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 01/09/2009
200841023 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 10/10/2008