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.

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Nimewo UILC Sijè Dat Piblikasyon
201128019 1362.01-00 Eligible v. Ineligible 07/15/2011
201128018 2601.01-00 Effective Dates 07/15/2011
201128018 2601.03-01 Irrevocable Trusts 07/15/2011
201128018 1001.02-07 Property Differing Materially 07/15/2011
201128018 1223.00-00 Holding Period of Capital Assets 07/15/2011
201128017 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 07/15/2011
201128017 475.05-00 Definitions 07/15/2011
201128016 9100.00-00 Extension of Time for Making Certain Elections 07/15/2011
201128016 2642.00-00 Inclusion Ratio 07/15/2011
201128015 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/15/2011
201128015 643.00-00 Definitions Applicable to Subparts A, B, C, and D 07/15/2011
201128015 678.00-00 Person Other Than Grantor Treated as Substantial Owner 07/15/2011
201128015 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/15/2011
201128015 2601.00-00 Tax On Generation Skipping Transfers 07/15/2011
201128015 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 07/15/2011
201128014 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/15/2011
201128014 643.00-00 Definitions Applicable to Subparts A, B, C, and D 07/15/2011
201128014 678.00-00 Person Other Than Grantor Treated as Substantial Owner 07/15/2011
201128014 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/15/2011
201128014 2601.00-00 Tax On Generation Skipping Transfers 07/15/2011
201128014 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 07/15/2011
201128013 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/15/2011
201128013 643.00-00 Definitions Applicable to Subparts A, B, C, and D 07/15/2011
201128013 678.00-00 Person Other Than Grantor Treated as Substantial Owner 07/15/2011
201128013 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/15/2011