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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編號 UILC 主題 發布日期
201550014 1362.04-00 Inadvertent Terminations 12/11/2015
201550013 2601.04-00 Transitional Rules 12/11/2015
201550013 2601.04-05 Cases of Mental Incompetency 12/11/2015
201550013 9100.00-00 Extension of Time for Making Certain Elections 12/11/2015
201550012 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 12/11/2015
201550012 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 12/11/2015
201550012 671.02-00 Persons Treated as Grantors 12/11/2015
201550011 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 12/11/2015
201550011 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 12/11/2015
201550011 671.02-00 Persons Treated as Grantors 12/11/2015
201550010 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 12/11/2015
201550010 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 12/11/2015
201550010 671.02-00 Persons Treated as Grantors 12/11/2015
201550009 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 12/11/2015
201550009 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 12/11/2015
201550009 671.02-00 Persons Treated as Grantors 12/11/2015
201550008 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 12/11/2015
201550008 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 12/11/2015
201550008 671.02-00 Persons Treated as Grantors 12/11/2015
201550007 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 12/11/2015
201550007 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 12/11/2015
201550007 671.02-00 Persons Treated as Grantors 12/11/2015
201550006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 12/11/2015
201550006 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 12/11/2015
201550006 671.02-00 Persons Treated as Grantors 12/11/2015