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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201136019 9100.04-00 Section 168; MACRS 09/09/2011
201136018 168.25-00 Property Used Predominantly Outside the United States 09/09/2011
201136017 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 09/09/2011
201136017 2601.00-00 Tax On Generation Skipping Transfers 09/09/2011
201136016 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/09/2011
201136016 2501.01-00 Gift v. Not a Gift 09/09/2011
201136016 2601.03-05 Additions to Irrevocable Trusts 09/09/2011
201136015 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/09/2011
201136015 2501.01-00 Gift v. Not a Gift 09/09/2011
201136015 2601.03-05 Additions to Irrevocable Trusts 09/09/2011
201136014 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/09/2011
201136014 2501.01-00 Gift v. Not a Gift 09/09/2011
201136014 2601.03-05 Additions to Irrevocable Trusts 09/09/2011
201136013 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/09/2011
201136013 2501.01-00 Gift v. Not a Gift 09/09/2011
201136013 2601.03-05 Additions to Irrevocable Trusts 09/09/2011
201136012 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/09/2011
201136012 2501.01-00 Gift v. Not a Gift 09/09/2011
201136012 2601.03-05 Additions to Irrevocable Trusts 09/09/2011
201136011 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/09/2011
201136011 2501.01-00 Gift v. Not a Gift 09/09/2011
201136011 2601.03-05 Additions to Irrevocable Trusts 09/09/2011
201136010 7701.00-00 Definitions 09/09/2011
201136010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/09/2011
201136009 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/09/2011

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