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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Номер UILC Тема Дата публикации
201102011 61.00-00 Gross Income v. Not Gross Income 01/14/2011
201102011 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/14/2011
201102011 2501.01-00 Gift v. Not a Gift 01/14/2011
201102011 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 01/14/2011
201102011 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/14/2011
201102010 61.00-00 Gross Income v. Not Gross Income 01/14/2011
201102010 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/14/2011
201102010 2501.01-00 Gift v. Not a Gift 01/14/2011
201102010 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 01/14/2011
201102010 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/14/2011
201102009 61.00-00 Gross Income v. Not Gross Income 01/14/2011
201102009 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/14/2011
201102009 2501.01-00 Gift v. Not a Gift 01/14/2011
201102009 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 01/14/2011
201102009 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/14/2011
201102008 61.00-00 Gross Income v. Not Gross Income 01/14/2011
201102008 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/14/2011
201102008 2501.01-00 Gift v. Not a Gift 01/14/2011
201102008 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 01/14/2011
201102008 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/14/2011
201102007 61.00-00 Gross Income v. Not Gross Income 01/14/2011
201102007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/14/2011
201102007 2501.01-00 Gift v. Not a Gift 01/14/2011
201102007 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 01/14/2011
201102007 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/14/2011

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