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
200202033 2511.00-00 Transfers in General (Gift v. Not a Gift) 01/11/2002
200918006 2511.00-00 Transfers in General (Gift v. Not a Gift) 05/01/2009
200030014 2511.00-00 Transfers in General (Gift v. Not a Gift) 07/28/2000
200453011 2511.00-00 Transfers in General (Gift v. Not a Gift) 12/31/2004
200240014 2511.00-00 Transfers in General (Gift v. Not a Gift) 10/04/2002
200925003 2511.00-00 Transfers in General (Gift v. Not a Gift) 06/19/2009
200917004 2511.00-00 Transfers in General (Gift v. Not a Gift) 04/24/2009
200037013 2511.00-00 Transfers in General (Gift v. Not a Gift) 09/15/2000
200617002 2511.00-00 Transfers in General (Gift v. Not a Gift) 04/28/2006
200822003 2511.00-00 Transfers in General (Gift v. Not a Gift) 05/30/2008
200728015 2511.00-00 Transfers in General (Gift v. Not a Gift) 07/13/2007
201901003 1041.01-00 Transfers Incident to Divorce 02/01/2019
200221021 1041.01-00 Transfers Incident to Divorce 05/24/2002
200832021 1041.01-00 Transfers Incident to Divorce 08/08/2008
200709014 1041.01-00 Transfers Incident to Divorce 03/02/2007
200814003 1041.01-00 Transfers Incident to Divorce 04/04/2008
200005006 1041.01-00 Transfers Incident to Divorce 02/04/2000
200616008 1041.01-00 Transfers Incident to Divorce 04/21/2006
199934023 1041.01-00 Transfers Incident to Divorce 08/27/1999
200442003 1041.01-00 Transfers Incident to Divorce 10/15/2004
200120016 1041.01-00 Transfers Incident to Divorce 05/18/2001
201947007 2055.07-00 Transfers Not Exclusively for Charitable Purposes 11/22/2019
200340001 2055.07-00 Transfers Not Exclusively for Charitable Purposes 10/03/2003
200402012 2055.07-00 Transfers Not Exclusively for Charitable Purposes 01/09/2004
199936010 2055.07-00 Transfers Not Exclusively for Charitable Purposes 09/10/1999