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. Enter a term in the Find box. Click the Search button. Showing 32951 - 32975 of 74247Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201024022 2601.04-00 Transitional Rules 06/18/2010 201024022 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 06/18/2010 201024022 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/18/2010 201024022 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 06/18/2010 201024022 1223.00-00 Holding Period of Capital Assets 06/18/2010 201024021 2601.00-00 Tax On Generation Skipping Transfers 06/18/2010 201024021 2601.04-00 Transitional Rules 06/18/2010 201024021 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 06/18/2010 201024021 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/18/2010 201024021 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 06/18/2010 201024021 1223.00-00 Holding Period of Capital Assets 06/18/2010 201024020 2601.00-00 Tax On Generation Skipping Transfers 06/18/2010 201024020 2601.04-00 Transitional Rules 06/18/2010 201024020 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 06/18/2010 201024020 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/18/2010 201024020 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 06/18/2010 201024020 1223.00-00 Holding Period of Capital Assets 06/18/2010 201024018 2601.00-00 Tax On Generation Skipping Transfers 06/18/2010 201024018 2601.04-00 Transitional Rules 06/18/2010 201024018 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 06/18/2010 Pagination First page « First Previous page Previous … Page 1315 Page 1316 Page 1317 Page 1318 Current page 1319 Page 1320 Page 1321 Page 1322 Page 1323 … Next page Next Last page Last »