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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Nimewo UILC Sijè Dat Piblikasyon
Nimewo 202322005 UILC 1015.02-00 Sijè Acquired by Gift After December 31, 1920 Dat Piblikasyon 06/02/2023
Nimewo 202322005 UILC 1223.00-00 Sijè Holding Period of Capital Assets Dat Piblikasyon 06/02/2023
Nimewo 202322005 UILC 2001.01-00 Sijè Determination of Amount of Taxable Estate Dat Piblikasyon 06/02/2023
Nimewo 202322005 UILC 2033.00-00 Sijè Property in Which Decedent Had an Interest Dat Piblikasyon 06/02/2023
Nimewo 202322005 UILC 2035.01-00 Sijè Inclusion of Certain Property in Gross Estate Dat Piblikasyon 06/02/2023
Nimewo 202322005 UILC 2036.01-00 Sijè Retention of Possession or Enjoyment of Right to Income From Property Dat Piblikasyon 06/02/2023
Nimewo 202322005 UILC 2037.01-00 Sijè Possession or Enjoyment Obtained By Surviving Decedent Dat Piblikasyon 06/02/2023
Nimewo 202322005 UILC 2038.00-00 Sijè Revocable Transfers (Included v. Not Included in Gross Estate) Dat Piblikasyon 06/02/2023
Nimewo 202322005 UILC 2601.00-00 Sijè Tax On Generation Skipping Transfers Dat Piblikasyon 06/02/2023
Nimewo 202322005 UILC 61.00-00 Sijè Gross Income v. Not Gross Income Dat Piblikasyon 06/02/2023
Nimewo 202322005 UILC 661.00-00 Sijè Deduction for Estates and Trusts Accumulating Income or Distributing Corpus Dat Piblikasyon 06/02/2023
Nimewo 202322005 UILC 662.00-00 Sijè Inclusion of Amounts in Gross Income of Beneficiaries of Estates and Trusts Accumulating Income or Distributing Corpus Dat Piblikasyon 06/02/2023
Nimewo 202322004 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 06/02/2023
Nimewo 202322004 UILC 1362.01-01 Sijè Shareholder Consent Dat Piblikasyon 06/02/2023
Nimewo 202322004 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 06/02/2023
Nimewo 202322003 UILC 336.05-00 Sijè Stock Sales and Distributions Treated as Asset Transfers Dat Piblikasyon 06/02/2023
Nimewo 202322003 UILC 9100.22-00 Sijè Other Dat Piblikasyon 06/02/2023
Nimewo 202322002 UILC 9100.04-00 Sijè Section 168; MACRS Dat Piblikasyon 06/02/2023
Nimewo 202322001 UILC 754.00-00 Sijè Manner of Electing Optional Adjustment to Basis of Partnership Property Dat Piblikasyon 06/02/2023
Nimewo 202322001 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 06/02/2023
Nimewo 202322001 UILC 9100.15-00 Sijè Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Dat Piblikasyon 06/02/2023
Nimewo 202322000 UILC 6110.00-00 Sijè Index for Public Inspection of Written Determination Dat Piblikasyon 06/02/2023
Nimewo 202321018 UILC 4945.04-04 Sijè Grants to Individuals Dat Piblikasyon 05/26/2023
Nimewo 202321017 UILC 4942.03-07 Sijè Set-Asides Dat Piblikasyon 05/26/2023
Nimewo 202321016 UILC 501.00-00 Sijè Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Dat Piblikasyon 05/26/2023