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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201530015 1502.21-00 Consolidated Net Operating Loss Deduction 07/24/2015
201530015 9100.22-00 Other 07/24/2015
201530014 856.03-00 Other Requirements 07/24/2015
201530013 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/24/2015
201530013 2001.00-00 Imposition and Rate of Tax 07/24/2015
201530013 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/24/2015
201530013 2601.00-00 Tax On Generation Skipping Transfers 07/24/2015
201530013 643.00-00 Definitions Applicable to Subparts A, B, C, and D 07/24/2015
201530012 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/24/2015
201530012 2001.00-00 Imposition and Rate of Tax 07/24/2015
201530012 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/24/2015
201530012 2601.00-00 Tax On Generation Skipping Transfers 07/24/2015
201530012 643.00-00 Definitions Applicable to Subparts A, B, C, and D 07/24/2015
201530011 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/24/2015
201530011 2001.00-00 Imposition and Rate of Tax 07/24/2015
201530011 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/24/2015
201530011 2601.00-00 Tax On Generation Skipping Transfers 07/24/2015
201530011 643.00-00 Definitions Applicable to Subparts A, B, C, and D 07/24/2015
201530010 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/24/2015
201530010 2001.00-00 Imposition and Rate of Tax 07/24/2015
201530010 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/24/2015
201530010 2601.00-00 Tax On Generation Skipping Transfers 07/24/2015
201530010 643.00-00 Definitions Applicable to Subparts A, B, C, and D 07/24/2015
201530009 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/24/2015
201530009 2001.00-00 Imposition and Rate of Tax 07/24/2015