IRS Written Determinations
Instructions: More Information:

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 https://www.irs.gov/pub/irs-wd/ folder.

More about Written Determinations

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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101 - 125 of 65,258 files Show per page:  25 50 100 200 « Previous | 1 2 3 4 5 6 7 8 9 10 | Next » 
Number Not sorted Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Sorted Descending Help on Released
201941023 2632.00-00 Special Rules for Allocation of GST Exemption 10/11/2019
201941023 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/11/2019
201941022 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/11/2019
201941022 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/11/2019
201941022 2632.00-00 Special Rules for Allocation of GST Exemption 10/11/2019
201941022 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/11/2019
201941021 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/11/2019
201941021 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/11/2019
201941021 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/11/2019
201941021 2632.00-00 Special Rules for Allocation of GST Exemption 10/11/2019
201941020 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/11/2019
201941020 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/11/2019
201941020 2632.00-00 Special Rules for Allocation of GST Exemption 10/11/2019
201941020 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/11/2019
201941019 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/11/2019
201941019 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/11/2019
201941019 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/11/2019
201941019 2632.00-00 Special Rules for Allocation of GST Exemption 10/11/2019
201941018 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/11/2019
201941018 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/11/2019
201941018 2632.00-00 Special Rules for Allocation of GST Exemption 10/11/2019
201941018 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/11/2019
201941017 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/11/2019
201941017 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/11/2019
201941017 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/11/2019

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