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
201101004 61.00-00 Gross Income v. Not Gross Income 01/07/2011
201101004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/07/2011
201101004 2501.01-00 Gift v. Not a Gift 01/07/2011
201101004 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 01/07/2011
201101004 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/07/2011
201101003 61.00-00 Gross Income v. Not Gross Income 01/07/2011
201101003 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/07/2011
201101003 2501.01-00 Gift v. Not a Gift 01/07/2011
201101003 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 01/07/2011
201101003 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/07/2011
201101002 61.00-00 Gross Income v. Not Gross Income 01/07/2011
201101002 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/07/2011
201101002 2501.01-00 Gift v. Not a Gift 01/07/2011
201101002 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 01/07/2011
201101002 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/07/2011
201101001 61.00-00 Gross Income v. Not Gross Income 01/07/2011
201101001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/07/2011
201101001 2501.01-00 Gift v. Not a Gift 01/07/2011
201101001 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 01/07/2011
201101001 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/07/2011
201052022 501.03-05 Corporations 12/30/2010
201052021 412.06-00 Minimum Funding Waiver 12/30/2010
201052020 4945.04-04 Grants to Individuals 12/30/2010
201052019 4945.04-04 Grants to Individuals 12/30/2010
201052018 4945.04-04 Grants to Individuals 12/30/2010

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