)
or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.
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.
- Enter a term in the Find box.
- Click the Search button.
Showing 13526 - 13550 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201838007 | 671.03-00 | Allocation of Income and Deductions | 09/21/2018 |
| 201838006 | 1014.00-00 | Basis of Property Acquired From a Decedent | 09/21/2018 |
| 201838006 | 2041.03-00 | General Power v. Not a General Power | 09/21/2018 |
| 201838006 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 09/21/2018 |
| 201838006 | 2514.02-00 | Power Created After October 21, 1942 | 09/21/2018 |
| 201838006 | 671.03-00 | Allocation of Income and Deductions | 09/21/2018 |
| 201838005 | 1014.00-00 | Basis of Property Acquired From a Decedent | 09/21/2018 |
| 201838005 | 2041.03-00 | General Power v. Not a General Power | 09/21/2018 |
| 201838005 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 09/21/2018 |
| 201838005 | 2514.02-00 | Power Created After October 21, 1942 | 09/21/2018 |
| 201838005 | 671.03-00 | Allocation of Income and Deductions | 09/21/2018 |
| 201838004 | 1014.00-00 | Basis of Property Acquired From a Decedent | 09/21/2018 |
| 201838004 | 2041.03-00 | General Power v. Not a General Power | 09/21/2018 |
| 201838004 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 09/21/2018 |
| 201838004 | 2514.02-00 | Power Created After October 21, 1942 | 09/21/2018 |
| 201838004 | 671.03-00 | Allocation of Income and Deductions | 09/21/2018 |
| 201838003 | 1014.00-00 | Basis of Property Acquired From a Decedent | 09/21/2018 |
| 201838003 | 2041.03-00 | General Power v. Not a General Power | 09/21/2018 |
| 201838003 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 09/21/2018 |
| 201838003 | 2514.02-00 | Power Created After October 21, 1942 | 09/21/2018 |
| 201838003 | 671.03-00 | Allocation of Income and Deductions | 09/21/2018 |
| 201838002 | 1014.00-00 | Basis of Property Acquired From a Decedent | 09/21/2018 |
| 201838002 | 2041.03-00 | General Power v. Not a General Power | 09/21/2018 |
| 201838002 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 09/21/2018 |
| 201838002 | 2514.02-00 | Power Created After October 21, 1942 | 09/21/2018 |
