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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Find Help
Number UILC Subject Release Date
201128012 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/15/2011
201128012 643.00-00 Definitions Applicable to Subparts A, B, C, and D 07/15/2011
201128012 678.00-00 Person Other Than Grantor Treated as Substantial Owner 07/15/2011
201128012 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/15/2011
201128012 2601.00-00 Tax On Generation Skipping Transfers 07/15/2011
201128012 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
201128013 2601.00-00 Tax On Generation Skipping Transfers 07/15/2011
201128013 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
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
201128016 9100.00-00 Extension of Time for Making Certain Elections 07/15/2011
Official Adobe Website