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
202303008 1223.00-00 Holding Period of Capital Assets 01/20/2023
202303008 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/20/2023
202303008 2036.01-00 Retention of Possession or Enjoyment of Right to Income From Property 01/20/2023
202303008 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 01/20/2023
202303008 2038.01-00 Power to Alter or Amend 01/20/2023
202303008 2038.01-01 Power to Change Beneficiaries or Their Shares 01/20/2023
202303008 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 01/20/2023
202303008 2501.01-00 Gift v. Not a Gift 01/20/2023
202303008 2601.00-00 Tax On Generation Skipping Transfers 01/20/2023
202303008 2601.01-00 Effective Dates 01/20/2023
202303008 61.00-00 Gross Income v. Not Gross Income 01/20/2023
202303008 661.00-00 Deduction for Estates and Trusts Accumulating Income or Distributing Corpus 01/20/2023
202303008 662.00-00 Inclusion of Amounts in Gross Income of Beneficiaries of Estates and Trusts Accumulating Income or Distributing Corpus 01/20/2023
202303009 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/20/2023
202303009 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 01/20/2023
202303009 1015.03-00 Transfer in Trust After December 31, 1920 01/20/2023
202303009 1015.03-01 Basis in Hands of Trustee or Beneficiaries of an Irrevocable Trust 01/20/2023
202303009 1223.00-00 Holding Period of Capital Assets 01/20/2023
202303009 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/20/2023
202303009 2036.01-00 Retention of Possession or Enjoyment of Right to Income From Property 01/20/2023
202303009 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 01/20/2023
202303009 2038.01-00 Power to Alter or Amend 01/20/2023
202303009 2038.01-01 Power to Change Beneficiaries or Their Shares 01/20/2023
202303009 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 01/20/2023
202303009 2501.01-00 Gift v. Not a Gift 01/20/2023
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