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
199908022 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 02/26/1999
199908022 2702.01-00 Valuation of Retained Interests 02/26/1999
199908022 2601.00-00 Tax On Generation Skipping Transfers 02/26/1999
199908021 166.00-00 Bad Debts 02/26/1999
199908021 585.00-00 Reserves for Losses on Loans of Banks 02/26/1999
199908021 9100.10-01 Accounting Methods 02/26/1999
199908020 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 02/26/1999
199908019 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 02/26/1999
199908018 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 02/26/1999
199908017 9100.00-00 Extension of Time for Making Certain Elections 02/26/1999
199908017 2652.01-02 Special Election for QTIP 02/26/1999
199908017 2654.00-00 Special Rules 02/26/1999
199908016 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 02/26/1999
199908016 264.00-00 Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) 02/26/1999
199908016 7702.00-00 Life Insurance Contract Defined 02/26/1999
199908016 7702.20-00 Correction of Errors 02/26/1999
199908016 7702A.00-00 Modified Endowment Contracts 02/26/1999
199908015 104.02-00 Workmen's Compensation 02/26/1999
199908014 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 02/26/1999
199908013 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 02/26/1999
199908013 101.00-00 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 02/26/1999
199908013 264.00-00 Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) 02/26/1999
199908013 7702.00-00 Life Insurance Contract Defined 02/26/1999
199908013 7702.20-00 Correction of Errors 02/26/1999
199908013 7702A.00-00 Modified Endowment Contracts 02/26/1999