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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200448047 1273.02-00 Issue Price 11/26/2004
200448046 807.03-00 Method of Computing Reserves for Purposes of Computing Income 11/26/2004
200448046 807.03-02 Tax Reserve Method 11/26/2004
200448046 807.04-00 Special Rules for Computing Reserve 11/26/2004
200448045 6201.00-00 Assessment Authority 11/26/2004
200448045 6201.03-00 Miscellaneous Taxes 11/26/2004
200448044 1362.04-00 Inadvertent Terminations 11/26/2004
200448043 2652.01-02 Special Election for QTIP 11/26/2004
200448043 2654.00-00 Special Rules 11/26/2004
200448043 9100.22-00 Other 11/26/2004
200448042 2601.00-00 Tax On Generation Skipping Transfers 11/26/2004
200448042 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/26/2004
200448041 1362.04-00 Inadvertent Terminations 11/26/2004
200448040 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/26/2004
200448040 61.00.00-00 PAYMENT 11/26/2004
200448040 643.06-00 Multiple Trusts 11/26/2004
200448040 661.01-00 Amounts Paid, Credited, or Required to Be Distributed 11/26/2004
200448040 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 11/26/2004
200448040 1223.00-00 Holding Period of Capital Assets 11/26/2004
200448040 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 11/26/2004
200448040 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 11/26/2004
200448040 2501.01-00 Gift v. Not a Gift 11/26/2004
200448040 2601.00-00 Tax On Generation Skipping Transfers 11/26/2004
200448039 41.01-00 Alternative Incremental Credit 11/26/2004
200448038 2056.01-00 Terminable Interests 11/26/2004