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.
|
Number
|
UILC
|
Subject
|
Released
|
|---|---|---|---|
| 201941015 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 10/11/2019 |
| 201941015 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 10/11/2019 |
| 201941014 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 10/11/2019 |
| 201941014 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 10/11/2019 |
| 201941014 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 10/11/2019 |
| 201941014 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 10/11/2019 |
| 201941013 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 10/11/2019 |
| 201941013 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 10/11/2019 |
| 201941013 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 10/11/2019 |
| 201941013 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 10/11/2019 |
| 201941012 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 10/11/2019 |
| 201941012 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 10/11/2019 |
| 201941012 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 10/11/2019 |
| 201941012 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 10/11/2019 |
| 201941011 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 10/11/2019 |
| 201941011 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 10/11/2019 |
| 201941011 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 10/11/2019 |
| 201941011 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 10/11/2019 |
| 201941010 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 10/11/2019 |
| 201941010 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 10/11/2019 |
| 201941010 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 10/11/2019 |
| 201941010 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 10/11/2019 |
| 201941009 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 10/11/2019 |
| 201941009 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 10/11/2019 |
| 201941009 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 10/11/2019 |
| 201941009 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 10/11/2019 |
| 201941008 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 10/11/2019 |
| 201941008 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 10/11/2019 |
| 201941008 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 10/11/2019 |
| 201941008 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 10/11/2019 |
| 201941007 | 1362.04-00 | Inadvertent Terminations | 10/11/2019 |
| 201941006 | 1362.04-00 | Inadvertent Terminations | 10/11/2019 |
| 201941005 | 1362.04-00 | Inadvertent Terminations | 10/11/2019 |
| 201941004 | 1362.04-00 | Inadvertent Terminations | 10/11/2019 |
| 201941003 | 1362.04-00 | Inadvertent Terminations | 10/11/2019 |
| 201941002 | 7701.00-00 | Definitions | 10/11/2019 |
| 201941002 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/11/2019 |
| 201941002 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/11/2019 |
| 201941001 | 9100.22-00 | Other | 10/11/2019 |
| 201941001 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 10/11/2019 |
| 201941000 | 6110.00-00 | Index for Public Inspection of Written Determination | 10/11/2019 |
| 201940013 | 4945.04-04 | Grants to Individuals | 10/04/2019 |
| 201940012 | 4945.04-04 | Grants to Individuals | 10/04/2019 |
| 201940011 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 10/04/2019 |
| 201940011 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/04/2019 |
| 201940011 | 501.03-30 | Organizational and Operational Tests | 10/04/2019 |
| 201940011 | 501.33-00 | Private v. Public Interest Served | 10/04/2019 |
| 201940011 | 501.36-00 | Business Activities | 10/04/2019 |
| 201940010 | 501.03-05 | Corporations | 10/04/2019 |
| 201940010 | 501.03-30 | Organizational and Operational Tests | 10/04/2019 |
Get Adobe ® Reader