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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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Showing 13776 - 13800 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201832008 | 671.02-00 | Persons Treated as Grantors | 08/10/2018 |
| 201832007 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 08/10/2018 |
| 201832007 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 08/10/2018 |
| 201832007 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 08/10/2018 |
| 201832007 | 671.02-00 | Persons Treated as Grantors | 08/10/2018 |
| 201832006 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 08/10/2018 |
| 201832006 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 08/10/2018 |
| 201832006 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 08/10/2018 |
| 201832006 | 671.02-00 | Persons Treated as Grantors | 08/10/2018 |
| 201832005 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 08/10/2018 |
| 201832005 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 08/10/2018 |
| 201832005 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 08/10/2018 |
| 201832005 | 671.02-00 | Persons Treated as Grantors | 08/10/2018 |
| 201832004 | 1362.04-00 | Inadvertent Terminations | 08/10/2018 |
| 201832003 | 2056.07-00 | Qualified Terminable Interest Property | 08/10/2018 |
| 201832003 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/10/2018 |
| 201832002 | 42.00-00 | Low-Income Housing Credit | 08/10/2018 |
| 201832002 | 9100.01-00 | Section 42; Low-Income Housing Credit | 08/10/2018 |
| 201832001 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/10/2018 |
| 201832000 | 6110.00-00 | Index for Public Inspection of Written Determination | 08/10/2018 |
| 201831017 | 4945.04-04 | Grants to Individuals | 08/03/2018 |
| 201831016 | 4945.04-04 | Grants to Individuals | 08/03/2018 |
| 201831015 | 501.32-01 | Distribution of Assets to Private Individuals | 08/03/2018 |
| 201831015 | 501.33-00 | Private v. Public Interest Served | 08/03/2018 |
| 201831014 | 501.03-30 | Organizational and Operational Tests | 08/03/2018 |
