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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200213014 2036.11-00 Transfer v. Not a Transfer 03/29/2002
200213014 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 03/29/2002
200213014 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 03/29/2002
200213014 2601.00-00 Tax On Generation Skipping Transfers 03/29/2002
200213014 2642.00-00 Inclusion Ratio 03/29/2002
200213013 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/29/2002
200213013 2513.00-00 Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) 03/29/2002
200213013 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 03/29/2002
200213013 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 03/29/2002
200213013 2601.00-00 Tax On Generation Skipping Transfers 03/29/2002
200213012 6402.00-00 Authority to Make Credits or Refunds 03/29/2002
200213011 61.00-00 Gross Income v. Not Gross Income 03/29/2002
200213011 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/29/2002
200213011 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/29/2002
200213011 2511.00-00 Transfers in General (Gift v. Not a Gift) 03/29/2002
200213011 2601.00-00 Tax On Generation Skipping Transfers 03/29/2002
200213010 163.12-00 Debt on Corporate Owned Life Insurance (COLI) 03/29/2002
200213010 264.00-00 Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) 03/29/2002
200213009 6404.00-00 Abatements 03/29/2002
200213008 49.00-00 At-Risk Rules 03/29/2002
200213007 6330.00-00 Collection Due Process - Levy 03/29/2002
200213006 6015.00 Declaration of Estimated Income Tax by Individual (Repealed 1984) (See Also 6654.00-00) 03/29/2002
200213005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/29/2002
200213004 162.00-00 Trade or Business (Deductible v. Not Deductible) 03/29/2002
200213004 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 03/29/2002

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