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 Sorted Ascending Help on Subject Released Not sorted Help on Released
200421002 6404.00-00 Abatements 05/21/2004
200611001 6404.00-00 Abatements 03/17/2006
200923032 6404.00-00 Abatements 06/05/2009
201028034 6404.00-00 Abatements 07/16/2010
201116021 6404.00-00 Abatements 04/22/2011
201118017 6404.00-00 Abatements 05/06/2011
201118018 6404.00-00 Abatements 05/06/2011
201134018 6404.00-00 Abatements 08/26/2011
201134018 6404.00-00 Abatements 08/26/2011
201138045 6404.00-00 Abatements 09/23/2011
201215006 6404.00-00 Abatements 04/13/2012
201313029 6404.00-00 Abatements 03/29/2013
201414020 6404.00-00 Abatements 04/04/2014
201426026 6404.00-00 Abatements 06/27/2014
201526008 6404.00-00 Abatements 06/26/2015
201550042 6404.00-00 Abatements 12/11/2015
201723022 6404.00-00 Abatements 06/09/2017
201027007 9300.48-00 Abusive Trust Arrangements Utilizing Cash Value Life Insurance Products Purported to Provide Welfare Benefits (Notice 2007-83) 07/09/2010
200935024 481.07-00 Acceleration of Adjustment 08/28/2009
200129018 6166.52-00 Acceleration of Estate Tax Payable in Installments 07/20/2001
200141015 6166.52-00 Acceleration of Estate Tax Payable in Installments 10/12/2001
200321006 6166.52-00 Acceleration of Estate Tax Payable in Installments 05/23/2003
200613020 6166.52-00 Acceleration of Estate Tax Payable in Installments 03/31/2006
201403012 6166.52-00 Acceleration of Estate Tax Payable in Installments 01/17/2014
200129018 6166.02-00 Acceleration of Payments 07/20/2001

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