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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Number UILC Subject Release Date
201129015 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/22/2011
201129015 2601.00-00 Tax On Generation Skipping Transfers 07/22/2011
201129015 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 07/22/2011
201129016 2032A.05-01 Disposition of Interest 07/22/2011
201129016 2032A.05-02 Cessation of Qualified Use 07/22/2011
201129017 2702.02-02 Personal Residence in Trust 07/22/2011
201129018 2032A.05-01 Disposition of Interest 07/22/2011
201129018 2032A.05-02 Cessation of Qualified Use 07/22/2011
201129019 2032A.05-01 Disposition of Interest 07/22/2011
201129019 2032A.05-02 Cessation of Qualified Use 07/22/2011
201129020 2032A.05-01 Disposition of Interest 07/22/2011
201129020 2032A.05-02 Cessation of Qualified Use 07/22/2011
201129021 2601.01-00 Effective Dates 07/22/2011
201129021 2601.03-01 Irrevocable Trusts 07/22/2011
201129021 1001.02-07 Property Differing Materially 07/22/2011
201129021 1223.00-00 Holding Period of Capital Assets 07/22/2011
201129022 9100.00-00 Extension of Time for Making Certain Elections 07/22/2011
201129023 1361.01-04 More than One Class of Stock 07/22/2011
201129023 1362.04-00 Inadvertent Terminations 07/22/2011
201129024 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 07/22/2011
201129024 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/22/2011
201129025 1362.01-03 Late Elections 07/22/2011
201129026 663.00-00 Special Rules Applicable to Sections 661 and 662 07/22/2011
201129026 663.04-00 65-Day Rule 07/22/2011
201129026 9100.00-00 Extension of Time for Making Certain Elections 07/22/2011
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