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
200039005 1031.00-00 Exchange of Property Held for Productive Use or Investment 09/29/2000
200039004 4001.00-00 Passenger Vehicles 09/29/2000
200039003 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 09/29/2000
200039003 2601.00-00 Tax On Generation Skipping Transfers 09/29/2000
200039003 2518.00-00 Disclaimers 09/29/2000
200039002 83.01-00 When Includible in Gross Income 09/29/2000
200039002 404.02-00 Stock Bonus and Profit-Sharing Trusts 09/29/2000
200039002 671.02-00 Persons Treated as Grantors 09/29/2000
200039002 402.02-00 Non-Exempt Trust 09/29/2000
200039002 451.14-00 Constructive Receipt 09/29/2000
200039002 677.00-00 Income for Benefit of Grantor 09/29/2000
200039001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/29/2000
200039001 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/29/2000
200039001 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 09/29/2000
200038059 152.06-00 Over 1/2 Support 09/22/2000
200038058 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 09/22/2000
200038058 509.00-00 Private Foundation Defined 09/22/2000
200038058 150.00-00 Definitions and Special Rules 09/22/2000
200038058 4942.00-00 Taxes on Failure to Distribute Income 09/22/2000
200038058 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 09/22/2000
200038057 402.07-00 Unrealized Appreciation of Employer's Securities 09/22/2000
200038056 4945.00-00 Excise Taxes on Taxable Expenditures 09/22/2000
200038055 402.08-01 Rollover Lump Sums 09/22/2000
200038054 501.09-03 Inurement 09/22/2000
200038054 4976.01-00 Disqualified Benefits 09/22/2000

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