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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Número UILC Asunto Fecha de publicación
201102021 61.00-00 Gross Income v. Not Gross Income 01/14/2011
201102021 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/14/2011
201102021 2501.01-00 Gift v. Not a Gift 01/14/2011
201102021 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 01/14/2011
201102021 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/14/2011
201102020 61.00-00 Gross Income v. Not Gross Income 01/14/2011
201102020 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/14/2011
201102020 2501.01-00 Gift v. Not a Gift 01/14/2011
201102020 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 01/14/2011
201102020 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/14/2011
201102019 61.00-00 Gross Income v. Not Gross Income 01/14/2011
201102019 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/14/2011
201102019 2501.01-00 Gift v. Not a Gift 01/14/2011
201102019 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 01/14/2011
201102019 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/14/2011
201102018 61.00-00 Gross Income v. Not Gross Income 01/14/2011
201102018 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/14/2011
201102018 2501.01-00 Gift v. Not a Gift 01/14/2011
201102018 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 01/14/2011
201102018 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/14/2011
201102017 61.00-00 Gross Income v. Not Gross Income 01/14/2011
201102017 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/14/2011
201102017 2501.01-00 Gift v. Not a Gift 01/14/2011
201102017 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 01/14/2011
201102017 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/14/2011

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