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. Enter a term in the Find box. Click the Search button. Showing 176 - 200 of 73480Find Help Find Show per page 2550100200 SearchClear Number UILC Subject Release Date 202406012 118.01-00 Contributions by Shareholders 02/09/2024 202406012 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/09/2024 202406012 2511.00-00 Transfers in General (Gift v. Not a Gift) 02/09/2024 202406012 305.04-00 Disproportionate Distributions 02/09/2024 202406011 118.01-00 Contributions by Shareholders 02/09/2024 202406011 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/09/2024 202406011 2511.00-00 Transfers in General (Gift v. Not a Gift) 02/09/2024 202406011 305.04-00 Disproportionate Distributions 02/09/2024 202406010 118.01-00 Contributions by Shareholders 02/09/2024 202406010 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/09/2024 202406010 2511.00-00 Transfers in General (Gift v. Not a Gift) 02/09/2024 202406010 305.04-00 Disproportionate Distributions 02/09/2024 202406009 118.01-00 Contributions by Shareholders 02/09/2024 202406009 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/09/2024 202406009 2511.00-00 Transfers in General (Gift v. Not a Gift) 02/09/2024 202406009 305.04-00 Disproportionate Distributions 02/09/2024 202406008 118.01-00 Contributions by Shareholders 02/09/2024 202406008 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/09/2024 202406008 2511.00-00 Transfers in General (Gift v. Not a Gift) 02/09/2024 202406008 305.04-00 Disproportionate Distributions 02/09/2024 202406007 118.01-00 Contributions by Shareholders 02/09/2024 202406007 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/09/2024 202406007 2511.00-00 Transfers in General (Gift v. Not a Gift) 02/09/2024 202406007 305.04-00 Disproportionate Distributions 02/09/2024 202406006 118.01-00 Contributions by Shareholders 02/09/2024 Pagination First page « First Previous page Previous … Page 4 Page 5 Page 6 Page 7 Current page 8 Page 9 Page 10 Page 11 Page 12 … Next page Next Last page Last »