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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200127045 6065.06-00 Jurat Deleted 07/06/2001
200127044 1397E.00-00 Qualified Zone Academy Bonds 07/06/2001
200127043 6721.06-02 Intentional Disregard Exception 07/06/2001
200127042 2035.01-00 Inclusion of Certain Property in Gross Estate 07/06/2001
200127042 2036.07-00 Life Insurance Trusts 07/06/2001
200127042 2038.04-00 Insurance Trusts 07/06/2001
200127042 2042.00-00 Proceeds of Life Insurance (Included v. Not Included in Gross Estate) 07/06/2001
200127041 265.01-00 Allocation of Expenses Between Exempt and Non-Exempt Income 07/06/2001
200127040 61.00-00 Gross Income v. Not Gross Income 07/06/2001
200127039 71.00-00 Alimony--Separate Maintenance Payments 07/06/2001
200127038 664.00-00 Charitable Remainder Trusts 07/06/2001
200127038 2055.09-00 Modification of Will 07/06/2001
200127038 2055.12-00 Charitable and Noncharitable Interest (Tax Reform Act of 1969) 07/06/2001
200127038 2056.08-00 Special Rule for Charitable Remainder Trusts 07/06/2001
200127037 643.06-00 Multiple Trusts 07/06/2001
200127037 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/06/2001
200127037 1015.03-00 Transfer in Trust After December 31, 1920 07/06/2001
200127037 1223.00-00 Holding Period of Capital Assets 07/06/2001
200127037 2033.00-00 Property in Which Decedent Had an Interest 07/06/2001
200127037 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 07/06/2001
200127037 2041.01-00 Pre-1942 Powers 07/06/2001
200127037 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/06/2001
200127037 2514.01-00 Power Created on or Before October 21, 1942 07/06/2001
200127037 2601.00-00 Tax On Generation Skipping Transfers 07/06/2001
200127035 338.01-02 Time in which Election must be made 07/06/2001

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