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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Number UILC Subject Release Date
200426012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/25/2004
200426011 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 06/25/2004
200426010 115.00-00 Income of States, Municipalities, etc. 06/25/2004
200426009 877.00-00 Expatriation to Avoid Tax 06/25/2004
200426008 2033.00-00 Property in Which Decedent Had an Interest 06/25/2004
200426008 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 06/25/2004
200426008 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 06/25/2004
200426007 2601.00-00 Tax On Generation Skipping Transfers 06/25/2004
200426007 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 06/25/2004
200426007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/25/2004
200426007 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 06/25/2004
200426007 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 06/25/2004
200426006 2601.00-00 Tax On Generation Skipping Transfers 06/25/2004
200426006 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 06/25/2004
200426006 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/25/2004
200426006 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 06/25/2004
200426006 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 06/25/2004
200426005 2601.00-00 Tax On Generation Skipping Transfers 06/25/2004
200426005 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 06/25/2004
200426005 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/25/2004
200426005 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 06/25/2004
200426005 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 06/25/2004
200426004 2642.01-00 Inclusion Ratio Defined 06/25/2004
200426004 9100.00-00 Extension of Time for Making Certain Elections 06/25/2004
200426003 2642.01-00 Inclusion Ratio Defined 06/25/2004