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 Written Determinations download folder.
View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.
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.
- Enter a term in the Find box.
- Click the Search button.
Showing 6201 - 6225 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202229021 | 2037.00-00 | Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) | 07/22/2022 |
| 202229021 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 07/22/2022 |
| 202229021 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 07/22/2022 |
| 202229021 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 07/22/2022 |
| 202229021 | 2518.00-00 | Disclaimers | 07/22/2022 |
| 202229021 | 2601.00-00 | Tax On Generation Skipping Transfers | 07/22/2022 |
| 202229021 | 61.00-00 | Gross Income v. Not Gross Income | 07/22/2022 |
| 202229020 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 07/22/2022 |
| 202229020 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 07/22/2022 |
| 202229020 | 2037.00-00 | Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) | 07/22/2022 |
| 202229020 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 07/22/2022 |
| 202229020 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 07/22/2022 |
| 202229020 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 07/22/2022 |
| 202229020 | 2518.00-00 | Disclaimers | 07/22/2022 |
| 202229020 | 2601.00-00 | Tax On Generation Skipping Transfers | 07/22/2022 |
| 202229020 | 61.00-00 | Gross Income v. Not Gross Income | 07/22/2022 |
| 202229019 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 07/22/2022 |
| 202229019 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 07/22/2022 |
| 202229019 | 2037.00-00 | Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) | 07/22/2022 |
| 202229019 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 07/22/2022 |
| 202229019 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 07/22/2022 |
| 202229019 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 07/22/2022 |
| 202229019 | 2518.00-00 | Disclaimers | 07/22/2022 |
| 202229019 | 2601.00-00 | Tax On Generation Skipping Transfers | 07/22/2022 |
| 202229019 | 61.00-00 | Gross Income v. Not Gross Income | 07/22/2022 |
