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
Nimewo 200103007 UILC 2501.00-00 Sijè Imposition of Gift Tax (Imposed v. Not Imposed) Dat Piblikasyon 01/19/2001
Nimewo 200103006 UILC 61.16-01 Sijè Advance Rentals and Bonuses Dat Piblikasyon 01/19/2001
Nimewo 200103005 UILC 4161.01-00 Sijè Sport Fishing Equipment Dat Piblikasyon 01/19/2001
Nimewo 200103004 UILC 263.12-00 Sijè Legal, Accounting, etc., Expenses Dat Piblikasyon 01/19/2001
Nimewo 200103003 UILC 2036.00-00 Sijè Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) Dat Piblikasyon 01/19/2001
Nimewo 200103003 UILC 2501.00-00 Sijè Imposition of Gift Tax (Imposed v. Not Imposed) Dat Piblikasyon 01/19/2001
Nimewo 200103003 UILC 2601.00-00 Sijè Tax On Generation Skipping Transfers Dat Piblikasyon 01/19/2001
Nimewo 200103003 UILC 1001.00-00 Sijè Determination of Amount of and Recognition of Gain or Loss Dat Piblikasyon 01/19/2001
Nimewo 200103003 UILC 1223.00-00 Sijè Holding Period of Capital Assets Dat Piblikasyon 01/19/2001
Nimewo 200103002 UILC 2036.00-00 Sijè Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) Dat Piblikasyon 01/19/2001
Nimewo 200103002 UILC 2501.00-00 Sijè Imposition of Gift Tax (Imposed v. Not Imposed) Dat Piblikasyon 01/19/2001
Nimewo 200103002 UILC 2601.00-00 Sijè Tax On Generation Skipping Transfers Dat Piblikasyon 01/19/2001
Nimewo 200103002 UILC 1001.00-00 Sijè Determination of Amount of and Recognition of Gain or Loss Dat Piblikasyon 01/19/2001
Nimewo 200103002 UILC 1223.00-00 Sijè Holding Period of Capital Assets Dat Piblikasyon 01/19/2001
Nimewo 200103001 UILC 2036.00-00 Sijè Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) Dat Piblikasyon 01/19/2001
Nimewo 200103001 UILC 2501.00-00 Sijè Imposition of Gift Tax (Imposed v. Not Imposed) Dat Piblikasyon 01/19/2001
Nimewo 200103001 UILC 2601.00-00 Sijè Tax On Generation Skipping Transfers Dat Piblikasyon 01/19/2001
Nimewo 200103001 UILC 1001.00-00 Sijè Determination of Amount of and Recognition of Gain or Loss Dat Piblikasyon 01/19/2001
Nimewo 200103001 UILC 1223.00-00 Sijè Holding Period of Capital Assets Dat Piblikasyon 01/19/2001
Nimewo 200102057 UILC 4945.04-04 Sijè Grants to Individuals Dat Piblikasyon 01/12/2001
Nimewo 200102056 UILC 4951.04-00 Sijè Self-Dealing Dat Piblikasyon 01/12/2001
Nimewo 200102056 UILC 4952.04-00 Sijè Taxable Expenditure Dat Piblikasyon 01/12/2001
Nimewo 200102055 UILC 4941.04-00 Sijè Definition of Self-Dealing Dat Piblikasyon 01/12/2001
Nimewo 200102054 UILC 4945.00-00 Sijè Excise Taxes on Taxable Expenditures Dat Piblikasyon 01/12/2001
Nimewo 200102054 UILC 117.00-00 Sijè Qualified Scholarships Dat Piblikasyon 01/12/2001