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
200303030 2601.00-00 Tax On Generation Skipping Transfers 01/17/2003
200303029 3121.15-00 Application of Hospital Insurance Tax to Federal, State, and Local Government 01/17/2003
200303028 332.00-00 Complete Liquidation of Subsidiaries 01/17/2003
200303027 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/17/2003
200303027 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 01/17/2003
200303027 1223.00-00 Holding Period of Capital Assets 01/17/2003
200303027 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 01/17/2003
200303027 2601.00-00 Tax On Generation Skipping Transfers 01/17/2003
200303026 1362.01-03 Late Elections 01/17/2003
200303025 115.02-00 Separate Entity v. Integral Part 01/17/2003
200303024 1291.06-02 Deemed Dividend Election by Shareholder of Controlled Foreign Corporation 01/17/2003
200303024 1295.02-02 Retroactive Elections 01/17/2003
200303023 1001.02-02 Real Property Taxes Paid by the Purchaser 01/17/2003
200303022 2632.01-00 Time and Manner of Allocation 01/17/2003
200303022 9100.00-00 Extension of Time for Making Certain Elections 01/17/2003
200303021 985.00-00 Functional Currency 01/17/2003
200303020 2518.02-00 Disclaimer of Less than an Entire Interest 01/17/2003
200303019 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 01/17/2003
200303018 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 01/17/2003
200303017 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 01/17/2003
200303016 2035.01-00 Inclusion of Certain Property in Gross Estate 01/17/2003
200303016 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/17/2003
200303016 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 01/17/2003
200303016 2042.00-00 Proceeds of Life Insurance (Included v. Not Included in Gross Estate) 01/17/2003
200303016 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 01/17/2003