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
200513014 9100.00-00 Extension of Time for Making Certain Elections 04/01/2005
200513013 9100.00-00 Extension of Time for Making Certain Elections 04/01/2005
200513013 7701.00-00 Definitions 04/01/2005
200513012 421.00-00 Stock Options--General Rules 04/01/2005
200513011 1016.05-00 Residential Property 04/01/2005
200513011 61.00-00 Gross Income v. Not Gross Income 04/01/2005
200513010 7701.00-00 Definitions 04/01/2005
200513009 9100.00-00 Extension of Time for Making Certain Elections 04/01/2005
200513008 2642.00-00 Inclusion Ratio 04/01/2005
200513008 9100.22-00 Other 04/01/2005
200513007 1362.01-03 Late Elections 04/01/2005
200513006 2642.00-00 Inclusion Ratio 04/01/2005
200513006 9100.22-00 Other 04/01/2005
200513005 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/01/2005
200513005 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 04/01/2005
200513005 1223.00-00 Holding Period of Capital Assets 04/01/2005
200513005 1361.03-03 Electing Small Business Trusts 04/01/2005
200513005 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/01/2005
200513005 2601.00-00 Tax On Generation Skipping Transfers 04/01/2005
200513004 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 04/01/2005
200513004 1223.00-00 Holding Period of Capital Assets 04/01/2005
200513004 1361.03-03 Electing Small Business Trusts 04/01/2005
200513004 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/01/2005
200513004 2601.00-00 Tax On Generation Skipping Transfers 04/01/2005
200513004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/01/2005