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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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Showing 67201 - 67225 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200112023 | 2702.00-00 | Special Valuation Rules for Transfers in Trust | 03/23/2001 |
| 200112023 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 03/23/2001 |
| 200112023 | 2039.00-00 | Annuities (Included v. Not Included in Gross Estate) | 03/23/2001 |
| 200112023 | 2033.00-00 | Property in Which Decedent Had an Interest | 03/23/2001 |
| 200112022 | 170.11-05 | Qualified Appreciated Stock | 03/23/2001 |
| 200112021 | 424.00-00 | Definitions and Special Rules | 03/23/2001 |
| 200112020 | 61.43-01 | Lease of Property | 03/23/2001 |
| 200112019 | 901.00-00 | Taxes of Foreign Countries and of Possessions of U.S. | 03/23/2001 |
| 200112018 | 2702.02-02 | Personal Residence in Trust | 03/23/2001 |
| 200112016 | 468A.04-02 | Revised Schedules | 03/23/2001 |
| 200112016 | 468A.03-04 | Formulas or Other Methods | 03/23/2001 |
| 200112015 | 468A.04-02 | Revised Schedules | 03/23/2001 |
| 200112015 | 468A.03-04 | Formulas or Other Methods | 03/23/2001 |
| 200112014 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 03/23/2001 |
| 200112014 | 368.05-00 | Recapitalization (Type "E") | 03/23/2001 |
| 200112013 | 7701.20-00 | Indian Tribal Government | 03/23/2001 |
| 200112013 | 7871.00-00 | Indian Tribal Governments Treated As States For Certain Purposes | 03/23/2001 |
| 200112012 | 468A.04-02 | Revised Schedules | 03/23/2001 |
| 200112012 | 468A.03-04 | Formulas or Other Methods | 03/23/2001 |
| 200112011 | 901.01-03 | Definition of Income Tax | 03/23/2001 |
| 200112011 | 461.00-00 | General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | 03/23/2001 |
| 200112010 | 9100.09-00 | Section 442; Accounting Periods | 03/23/2001 |
| 200112009 | 9100.22-00 | Other | 03/23/2001 |
| 200112009 | 2652.01-02 | Special Election for QTIP | 03/23/2001 |
| 200112009 | 2632.03-00 | Allocation of Unused GST Exemption | 03/23/2001 |
