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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Number Not sorted Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Sorted Descending Help on Released
201843008 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/26/2018
201843008 2511.00-00 Transfers in General (Gift v. Not a Gift) 10/26/2018
201843008 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/26/2018
201843008 2642.00-00 Inclusion Ratio 10/26/2018
201843008 9100.00-00 Extension of Time for Making Certain Elections 10/26/2018
201843007 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 10/26/2018
201843007 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/26/2018
201843007 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/26/2018
201843007 2511.00-00 Transfers in General (Gift v. Not a Gift) 10/26/2018
201843007 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/26/2018
201843007 2642.00-00 Inclusion Ratio 10/26/2018
201843007 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 10/26/2018
201843007 9100.00-00 Extension of Time for Making Certain Elections 10/26/2018
201843006 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 10/26/2018
201843006 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/26/2018
201843006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/26/2018
201843006 2511.00-00 Transfers in General (Gift v. Not a Gift) 10/26/2018
201843006 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/26/2018
201843006 2642.00-00 Inclusion Ratio 10/26/2018
201843006 9100.00-00 Extension of Time for Making Certain Elections 10/26/2018
201843006 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 10/26/2018
201843005 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 10/26/2018
201843005 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/26/2018
201843005 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/26/2018
201843005 2511.00-00 Transfers in General (Gift v. Not a Gift) 10/26/2018

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