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
200122011 2511.00-00 Transfers in General (Gift v. Not a Gift) 06/01/2001
200122011 2522.02-01 Transfer of Partial Interests 06/01/2001
200122011 2035.02-00 Inclusion of Gift Tax in Gross Estate 06/01/2001
200122010 9100.00-00 Extension of Time for Making Certain Elections 06/01/2001
200122010 7701.00-00 Definitions 06/01/2001
200122009 457.07-02 Unforeseeable Emergency 06/01/2001
200122008 461.16-00 Accrual of Other Taxes 06/01/2001
200122007 338.02-00 Qualified Stock Purchase 06/01/2001
200122006 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 06/01/2001
200122005 936.03-04 Cost Sharing Election 06/01/2001
200122004 144.01-10 Manufacturing Facility 06/01/2001
200122003 1362.01-03 Late Elections 06/01/2001
200122002 168.20-00 Classification of Property 06/01/2001
200122002 263.03-01 Determination of Useful Life 06/01/2001
200122002 446.04-17 Change in Method of Accounting for Depreciation 06/01/2001
200122001 301.01-00 Dividend in Property 06/01/2001
200122001 305.01-00 Stock Dividends 06/01/2001
200122001 561.06-00 Real Estate Investment Trusts 06/01/2001
200122001 562.00-00 Dividends Eligible v. Not Eligible for Dividends-Paid Deduction 06/01/2001
200122001 857.00-00 Taxation of Real Estate Investment Trusts and Their Beneficiaries 06/01/2001
200121082 507.00-00 Termination of Private Foundation Status 05/25/2001
200121081 507.00-00 Termination of Private Foundation Status 05/25/2001
200121080 507.00-00 Termination of Private Foundation Status 05/25/2001
200121079 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 05/25/2001
200121078 170.09-02 Religious, Charitable, Etc. Organizations 05/25/2001
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