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
201204005 2601.00-00 Tax On Generation Skipping Transfers 01/27/2012
201204004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/27/2012
201204004 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 01/27/2012
201204004 1223.00-00 Holding Period of Capital Assets 01/27/2012
201204004 2601.00-00 Tax On Generation Skipping Transfers 01/27/2012
201204003 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/27/2012
201204003 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 01/27/2012
201204003 1223.00-00 Holding Period of Capital Assets 01/27/2012
201204003 2601.00-00 Tax On Generation Skipping Transfers 01/27/2012
201204002 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/27/2012
201204002 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 01/27/2012
201204002 1223.00-00 Holding Period of Capital Assets 01/27/2012
201204002 2601.00-00 Tax On Generation Skipping Transfers 01/27/2012
201204001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/27/2012
201204001 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 01/27/2012
201204001 1223.00-00 Holding Period of Capital Assets 01/27/2012
201204001 2601.00-00 Tax On Generation Skipping Transfers 01/27/2012
201203035 412.06-00 Minimum Funding Waiver 01/20/2012
201203034 408.03-00 Rollover Contributions 01/20/2012
201203033 401.06-01 In General 01/20/2012
201203032 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 01/20/2012
201203031 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/20/2012
201203030 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/20/2012
201203029 4945.04-04 Grants to Individuals 01/20/2012
201203028 4945.04-04 Grants to Individuals 01/20/2012