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.

  1. Enter a term in the Find box.
  2. Click the Search button.
jwenn Èd
Nimewo UILC Sijè Dat Piblikasyon
Nimewo 202343013 UILC 2601.00-00 Sijè Tax On Generation Skipping Transfers Dat Piblikasyon 10/27/2023
Nimewo 202343012 UILC 2501.00-00 Sijè Imposition of Gift Tax (Imposed v. Not Imposed) Dat Piblikasyon 10/27/2023
Nimewo 202343012 UILC 2601.00-00 Sijè Tax On Generation Skipping Transfers Dat Piblikasyon 10/27/2023
Nimewo 202343011 UILC 2501.00-00 Sijè Imposition of Gift Tax (Imposed v. Not Imposed) Dat Piblikasyon 10/27/2023
Nimewo 202343011 UILC 2601.00-00 Sijè Tax On Generation Skipping Transfers Dat Piblikasyon 10/27/2023
Nimewo 202343010 UILC 2501.00-00 Sijè Imposition of Gift Tax (Imposed v. Not Imposed) Dat Piblikasyon 10/27/2023
Nimewo 202343010 UILC 2601.00-00 Sijè Tax On Generation Skipping Transfers Dat Piblikasyon 10/27/2023
Nimewo 202343009 UILC 2501.00-00 Sijè Imposition of Gift Tax (Imposed v. Not Imposed) Dat Piblikasyon 10/27/2023
Nimewo 202343009 UILC 2601.00-00 Sijè Tax On Generation Skipping Transfers Dat Piblikasyon 10/27/2023
Nimewo 202343008 UILC 2501.00-00 Sijè Imposition of Gift Tax (Imposed v. Not Imposed) Dat Piblikasyon 10/27/2023
Nimewo 202343008 UILC 2601.00-00 Sijè Tax On Generation Skipping Transfers Dat Piblikasyon 10/27/2023
Nimewo 202343007 UILC 2501.00-00 Sijè Imposition of Gift Tax (Imposed v. Not Imposed) Dat Piblikasyon 10/27/2023
Nimewo 202343007 UILC 2601.00-00 Sijè Tax On Generation Skipping Transfers Dat Piblikasyon 10/27/2023
Nimewo 202343006 UILC 2501.00-00 Sijè Imposition of Gift Tax (Imposed v. Not Imposed) Dat Piblikasyon 10/27/2023
Nimewo 202343006 UILC 2601.00-00 Sijè Tax On Generation Skipping Transfers Dat Piblikasyon 10/27/2023
Nimewo 202343005 UILC 2501.00-00 Sijè Imposition of Gift Tax (Imposed v. Not Imposed) Dat Piblikasyon 10/27/2023
Nimewo 202343005 UILC 2601.00-00 Sijè Tax On Generation Skipping Transfers Dat Piblikasyon 10/27/2023
Nimewo 202343004 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 10/27/2023
Nimewo 202343004 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 10/27/2023
Nimewo 202343004 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 10/27/2023
Nimewo 202343003 UILC 897.00-00 Sijè Disposition of Investment in United States Real Property Dat Piblikasyon 10/27/2023
Nimewo 202343002 UILC 1400Z.02-00 Sijè Special Rules for Capital Gains Invested in Opportunity Zones Dat Piblikasyon 10/27/2023
Nimewo 202343002 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 10/27/2023
Nimewo 202343001 UILC 1400Z.02-00 Sijè Special Rules for Capital Gains Invested in Opportunity Zones Dat Piblikasyon 10/27/2023
Nimewo 202343001 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 10/27/2023