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
201050015 1362.01-03 Late Elections 12/17/2010
201050014 1362.01-03 Late Elections 12/17/2010
201050013 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/17/2010
201050013 368.00-00 Definitions Relating to Corporate Reorganizations 12/17/2010
201050013 368.04-00 Assets for Control of Transferee (Type "D") 12/17/2010
201050012 162.36-01 General Rules 12/17/2010
201050011 7701.00-00 Definitions 12/17/2010
201050011 7701.03-00 Association v. Trust 12/17/2010
201050010 468A.04-02 Revised Schedules 12/17/2010
201050009 468A.04-02 Revised Schedules 12/17/2010
201050008 2601.00-00 Tax On Generation Skipping Transfers 12/17/2010
201050008 61.00-00 Gross Income v. Not Gross Income 12/17/2010
201050008 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/17/2010
201050008 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 12/17/2010
201050008 1223.00-00 Holding Period of Capital Assets 12/17/2010
201050007 468A.04-02 Revised Schedules 12/17/2010
201050006 2601.00-00 Tax On Generation Skipping Transfers 12/17/2010
201050006 61.00-00 Gross Income v. Not Gross Income 12/17/2010
201050006 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/17/2010
201050006 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 12/17/2010
201050006 1223.00-00 Holding Period of Capital Assets 12/17/2010
201050005 2601.00-00 Tax On Generation Skipping Transfers 12/17/2010
201050005 61.00-00 Gross Income v. Not Gross Income 12/17/2010
201050005 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/17/2010
201050005 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 12/17/2010
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