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
200037015 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 09/15/2000
200037014 2511.00-00 Transfers in General (Gift v. Not a Gift) 09/15/2000
200037014 2601.00-00 Tax On Generation Skipping Transfers 09/15/2000
200037014 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/15/2000
200037014 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 09/15/2000
200037013 2511.00-00 Transfers in General (Gift v. Not a Gift) 09/15/2000
200037013 2601.00-00 Tax On Generation Skipping Transfers 09/15/2000
200037013 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/15/2000
200037013 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 09/15/2000
200037012 2511.00-00 Transfers in General (Gift v. Not a Gift) 09/15/2000
200037012 2601.00-00 Tax On Generation Skipping Transfers 09/15/2000
200037012 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/15/2000
200037012 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 09/15/2000
200037011 2511.00-00 Transfers in General (Gift v. Not a Gift) 09/15/2000
200037011 2601.00-00 Tax On Generation Skipping Transfers 09/15/2000
200037011 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/15/2000
200037011 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 09/15/2000
200037010 2511.00-00 Transfers in General (Gift v. Not a Gift) 09/15/2000
200037010 2601.00-00 Tax On Generation Skipping Transfers 09/15/2000
200037010 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/15/2000
200037010 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 09/15/2000
200037009 2511.00-00 Transfers in General (Gift v. Not a Gift) 09/15/2000
200037009 2601.00-00 Tax On Generation Skipping Transfers 09/15/2000
200037009 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/15/2000
200037009 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 09/15/2000

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