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
201434019 2601.00-00 Tax On Generation Skipping Transfers 08/22/2014
201434019 9100.00-00 Extension of Time for Making Certain Elections 08/22/2014
201434018 1362.04-00 Inadvertent Terminations 08/22/2014
201434017 9100.04-00 Section 168; MACRS 08/22/2014
201434016 1362.04-00 Inadvertent Terminations 08/22/2014
201434015 7701.00-00 Definitions 08/22/2014
201434015 9100.00-00 Extension of Time for Making Certain Elections 08/22/2014
201434015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/22/2014
201434014 1362.02-00 Termination of Election 08/22/2014
201434013 1362.02-00 Termination of Election 08/22/2014
201434012 1362.02-00 Termination of Election 08/22/2014
201434011 1362.02-00 Termination of Election 08/22/2014
201434010 1362.02-00 Termination of Election 08/22/2014
201434009 2702.00-00 Special Valuation Rules for Transfers in Trust 08/22/2014
201434008 2702.00-00 Special Valuation Rules for Transfers in Trust 08/22/2014
201434007 2702.00-00 Special Valuation Rules for Transfers in Trust 08/22/2014
201434006 7701.00-00 Definitions 08/22/2014
201434006 9100.00-00 Extension of Time for Making Certain Elections 08/22/2014
201434006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/22/2014
201434005 2033.00-00 Property in Which Decedent Had an Interest 08/22/2014
201434005 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 08/22/2014
201434005 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 08/22/2014
201434005 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 08/22/2014
201434005 2041.03-00 General Power v. Not a General Power 08/22/2014
201434005 2501.01-00 Gift v. Not a Gift 08/22/2014