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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Find Help
Number UILC Subject Release Date
Number 200615006 UILC 2501.00-00 Subject Imposition of Gift Tax (Imposed v. Not Imposed) Release Date 04/14/2006
Number 200615006 UILC 1001.00-00 Subject Determination of Amount of and Recognition of Gain or Loss Release Date 04/14/2006
Number 200615005 UILC 1362.01-03 Subject Late Elections Release Date 04/14/2006
Number 200615004 UILC 1362.01-03 Subject Late Elections Release Date 04/14/2006
Number 200615003 UILC 1362.01-03 Subject Late Elections Release Date 04/14/2006
Number 200615002 UILC 9100.31-00 Subject Reg. 301.7701-3 Classification of Certain Business Entities Release Date 04/14/2006
Number 200615001 UILC 2601.04-01 Subject Wills or Revocable Trusts Executed Before October 22, 1986 Release Date 04/14/2006
Number 200614032 UILC 4941.00-00 Subject Excise Taxes on Acts of Self-Dealing Release Date 04/07/2006
Number 200614032 UILC 4941.04-00 Subject Definition of Self-Dealing Release Date 04/07/2006
Number 200614032 UILC 507.00-00 Subject Termination of Private Foundation Status Release Date 04/07/2006
Number 200614031 UILC 501.00-00 Subject Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Release Date 04/07/2006
Number 200614030 UILC 501.03-08 Subject Educational Organizations Release Date 04/07/2006
Number 200614030 UILC 509.02-02 Subject Supporting Organizations Release Date 04/07/2006
Number 200614030 UILC 170.00-00 Subject Charitable, Etc. Contributions and Gifts Release Date 04/07/2006
Number 200614029 UILC 401.00-00 Subject Qualified Pension, Profit-Sharing, and Stock Bonus Plan Release Date 04/07/2006
Number 200614028 UILC 408.03-00 Subject Rollover Contributions Release Date 04/07/2006
Number 200614027 UILC 402.00-00 Subject Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) Release Date 04/07/2006
Number 200614026 UILC 1362.01-03 Subject Late Elections Release Date 04/07/2006
Number 200614025 UILC 2632.00-00 Subject Special Rules for Allocation of GST Exemption Release Date 04/07/2006
Number 200614025 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 04/07/2006
Number 200614024 UILC 856.01-00 Subject Income Requirements Release Date 04/07/2006
Number 200614023 UILC 368.04-00 Subject Assets for Control of Transferee (Type "D") Release Date 04/07/2006
Number 200614023 UILC 355.01-00 Subject Spin-Off Release Date 04/07/2006
Number 200614023 UILC 1361.05-00 Subject Qualified Subchapter S Subsidiary Release Date 04/07/2006
Number 200614023 UILC 1361.01-02 Subject Shareholder Not an Individual or Permitted Trust or Estate Release Date 04/07/2006