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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201102016 61.00-00 Gross Income v. Not Gross Income 01/14/2011
201102016 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/14/2011
201102016 2501.01-00 Gift v. Not a Gift 01/14/2011
201102016 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 01/14/2011
201102016 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/14/2011
201102015 61.00-00 Gross Income v. Not Gross Income 01/14/2011
201102015 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/14/2011
201102015 2501.01-00 Gift v. Not a Gift 01/14/2011
201102015 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 01/14/2011
201102015 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/14/2011
201102014 61.00-00 Gross Income v. Not Gross Income 01/14/2011
201102014 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/14/2011
201102014 2501.01-00 Gift v. Not a Gift 01/14/2011
201102014 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 01/14/2011
201102014 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/14/2011
201102013 61.00-00 Gross Income v. Not Gross Income 01/14/2011
201102013 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/14/2011
201102013 2501.01-00 Gift v. Not a Gift 01/14/2011
201102013 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 01/14/2011
201102013 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/14/2011
201102012 61.00-00 Gross Income v. Not Gross Income 01/14/2011
201102012 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/14/2011
201102012 2501.01-00 Gift v. Not a Gift 01/14/2011
201102012 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 01/14/2011
201102012 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/14/2011

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