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
200437026 9100.00-00 Extension of Time for Making Certain Elections 09/10/2004
200437025 7701.00-00 Definitions 09/10/2004
200437025 9100.00-00 Extension of Time for Making Certain Elections 09/10/2004
200437024 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 09/10/2004
200437023 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 09/10/2004
200437022 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 09/10/2004
200437021 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 09/10/2004
200437020 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 09/10/2004
200437019 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 09/10/2004
200437018 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 09/10/2004
200437017 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 09/10/2004
200437016 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 09/10/2004
200437015 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 09/10/2004
200437014 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 09/10/2004
200437013 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 09/10/2004
200437012 2601.03-01 Irrevocable Trusts 09/10/2004
200437012 2511.04-00 Gifts Indirectly Made 09/10/2004
200437012 61.00-00 Gross Income v. Not Gross Income 09/10/2004
200437012 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/10/2004
200437011 2601.03-08 Constructive Additions 09/10/2004
200437011 2501.01-00 Gift v. Not a Gift 09/10/2004
200437011 2041.03-00 General Power v. Not a General Power 09/10/2004
200437011 1001.02-00 Amount Realized 09/10/2004
200437010 146.07-00 Carryforward of Allocation 09/10/2004
200437010 9100.03-00 Section 146; Volume Cap 09/10/2004