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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200717016 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 04/27/2007
200717016 2511.06-00 Transfer of Property By Trustee 04/27/2007
200717016 2702.00-00 Special Valuation Rules for Transfers in Trust 04/27/2007
200717016 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 04/27/2007
200717016 2037.01-00 Possession or Enjoyment Obtained By Surviving Decedent 04/27/2007
200717016 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 04/27/2007
200717015 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 04/27/2007
200717014 368.04-00 Assets for Control of Transferee (Type "D") 04/27/2007
200717014 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 04/27/2007
200717014 355.01-00 Spin-Off 04/27/2007
200717013 468B.07-00 Clarification Of Taxation of Certain Funds 04/27/2007
200717013 468B.02-00 Taxation of Designated Settlement Funds 04/27/2007
200717013 468B.04-00 Definitions 04/27/2007
200717013 6041.00-00 Information at Source 04/27/2007
200717013 6041.03-00 Fixed or Determinable Gains, Profits, or Income 04/27/2007
200717013 6041.02-00 Payments in Course of Trade or Business 04/27/2007
200717013 61.00-00 Gross Income v. Not Gross Income 04/27/2007
200717013 111.00-00 Recovery of Certain Items Previously Deducted (Excluded v. Not Excluded) 04/27/2007
200717012 355.01-00 Spin-Off 04/27/2007
200717012 368.04-00 Assets for Control of Transferee (Type "D") 04/27/2007
200717011 9100.22-00 Other 04/27/2007
200717011 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 04/27/2007
200717011 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 04/27/2007
200717010 61.00.00-00 PAYMENT 04/27/2007
200717010 6041.03-00 Fixed or Determinable Gains, Profits, or Income 04/27/2007

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