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
200648028 414.00-00 Definitions and Special Rules 12/01/2006
200648028 2053.09-00 Claims Against the Estate 12/01/2006
200648028 2032.00-00 Alternate Valuation 12/01/2006
200648027 61.00-00 Gross Income v. Not Gross Income 12/01/2006
200648026 263A.08-01 Designated Property 12/01/2006
200648026 263A.11-00 Accumulated Production Expenditures 12/01/2006
200648025 2522.02-04 Guaranteed Annuity and Unitrust Interests 12/01/2006
200648025 170.00-00 Charitable, Etc. Contributions and Gifts 12/01/2006
200648025 642.03-00 Charitable Deduction 12/01/2006
200648024 7871.03-00 Tax Exempt Bonds 12/01/2006
200648023 860G.03-00 Qualified Mortgages 12/01/2006
200648023 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/01/2006
200648022 2056A.00-00 Qualified Domestic Trusts (Deductible v. Not Deductible) 12/01/2006
200648022 9100.00-00 Extension of Time for Making Certain Elections 12/01/2006
200648021 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 12/01/2006
200648021 2501.01-00 Gift v. Not a Gift 12/01/2006
200648020 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 12/01/2006
200648020 2501.01-00 Gift v. Not a Gift 12/01/2006
200648019 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 12/01/2006
200648019 2501.01-00 Gift v. Not a Gift 12/01/2006
200648018 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 12/01/2006
200648018 2501.01-00 Gift v. Not a Gift 12/01/2006
200648017 2601.00-00 Tax On Generation Skipping Transfers 12/01/2006
200648017 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 12/01/2006
200648017 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/01/2006