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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 9226 - 9250 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202108001 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 02/26/2021 |
| 202108001 | 2601.00-00 | Tax On Generation Skipping Transfers | 02/26/2021 |
| 202108001 | 61.00-00 | Gross Income v. Not Gross Income | 02/26/2021 |
| 202108000 | 6110.00-00 | Index for Public Inspection of Written Determination | 02/26/2021 |
| 202107013 | 4945.04-04 | Grants to Individuals | 02/19/2021 |
| 202107012 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 02/19/2021 |
| 202107012 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/19/2021 |
| 202107012 | 501.03-30 | Organizational and Operational Tests | 02/19/2021 |
| 202107011 | 367.00-00 | Foreign Corporations | 02/19/2021 |
| 202107011 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 02/19/2021 |
| 202107011 | 368.03-00 | Stock for Property (Type "C") | 02/19/2021 |
| 202107011 | 368.06-00 | Change in Identity, etc. (Type "F") | 02/19/2021 |
| 202107011 | 482.00-00 | Allocation of Income and Deductions Among Taxpayers | 02/19/2021 |
| 202107010 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 02/19/2021 |
| 202107010 | 9100.22-00 | Other | 02/19/2021 |
| 202107009 | 355.01-00 | Spin-Off | 02/19/2021 |
| 202107009 | 9411.10-00 | Corporate Inversions (§ 7874) | 02/19/2021 |
| 202107008 | 1092.05-00 | Mixed Straddles | 02/19/2021 |
| 202107007 | 1092.05-00 | Mixed Straddles | 02/19/2021 |
| 202107006 | 1092.05-00 | Mixed Straddles | 02/19/2021 |
| 202107005 | 1092.05-00 | Mixed Straddles | 02/19/2021 |
| 202107004 | 1092.05-00 | Mixed Straddles | 02/19/2021 |
| 202107003 | 2010.03-01 | Deceased Spousal Unused Exclusion Amount | 02/19/2021 |
| 202107003 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) | 02/19/2021 |
| 202107002 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 02/19/2021 |
