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 Sorted Descending Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
201850007 468A.04-02 Revised Schedules 12/14/2018
201850006 1014.00-00 Basis of Property Acquired From a Decedent 12/14/2018
201850006 671.03-00 Allocation of Income and Deductions 12/14/2018
201850006 2514.02-00 Power Created After October 21, 1942 12/14/2018
201850006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 12/14/2018
201850006 2041.03-00 General Power v. Not a General Power 12/14/2018
201850005 1014.00-00 Basis of Property Acquired From a Decedent 12/14/2018
201850005 671.03-00 Allocation of Income and Deductions 12/14/2018
201850005 2514.02-00 Power Created After October 21, 1942 12/14/2018
201850005 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 12/14/2018
201850005 2041.03-00 General Power v. Not a General Power 12/14/2018
201850004 671.03-00 Allocation of Income and Deductions 12/14/2018
201850004 2514.02-00 Power Created After October 21, 1942 12/14/2018
201850004 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 12/14/2018
201850004 2041.03-00 General Power v. Not a General Power 12/14/2018
201850004 1014.00-00 Basis of Property Acquired From a Decedent 12/14/2018
201850003 671.03-00 Allocation of Income and Deductions 12/14/2018
201850003 2514.02-00 Power Created After October 21, 1942 12/14/2018
201850003 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 12/14/2018
201850003 1014.00-00 Basis of Property Acquired From a Decedent 12/14/2018
201850003 2041.03-00 General Power v. Not a General Power 12/14/2018
201850002 1014.00-00 Basis of Property Acquired From a Decedent 12/14/2018
201850002 671.03-00 Allocation of Income and Deductions 12/14/2018
201850002 2514.02-00 Power Created After October 21, 1942 12/14/2018
201850002 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 12/14/2018
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