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
200036024 280G.00-00 Golden Parachute Payments 09/08/2000
200036024 4999.00-00 Golden Parachute Payments 09/08/2000
200036008 2601.00-00 Tax On Generation Skipping Transfers 09/08/2000
200036041 1362.04-00 Inadvertent Terminations 09/08/2000
200036021 72.01-00 Exclusion Ratio 09/08/2000
200036021 72.07-01 On or After Starting Date 09/08/2000
200036021 72.17-00 Premature Distributions From Annuity Contracts 09/08/2000
200036021 72.21-00 Annuity Contracts Not Held By Natural Persons 09/08/2000
200036019 2511.00-00 Transfers in General (Gift v. Not a Gift) 09/08/2000
200036019 2601.00-00 Tax On Generation Skipping Transfers 09/08/2000
200036019 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/08/2000
200036019 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 09/08/2000
200035034 507.00-00 Termination of Private Foundation Status 09/01/2000
200035022 355.01-01 Split-Off 09/01/2000
200035034 501.03-02 Foundations 09/01/2000
200035034 509.01-01 Private Foundation 09/01/2000
200035034 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 09/01/2000
200035034 4941.04-00 Definition of Self-Dealing 09/01/2000
200035034 4942.03-05 Qualifying Distribution 09/01/2000
200035034 4942.03-06 Contributions to "Pass-Through" Organizations 09/01/2000
200035034 4943.00-00 Excise Taxes on Excess Business Holdings 09/01/2000
200035034 4944.00-00 Excise Tax on "Jeopardizing" Investments 09/01/2000
200035034 4945.04-06 Expenditure Responsibility 09/01/2000
200035022 368.04-00 Assets for Control of Transferee (Type "D") 09/01/2000
200035018 61.00-00 Gross Income v. Not Gross Income 09/01/2000