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
201435011 846.01-00 Determination of Undiscounted Unpaid Losses 08/29/2014
201435010 2702.00-00 Special Valuation Rules for Transfers in Trust 08/29/2014
201435009 2702.00-00 Special Valuation Rules for Transfers in Trust 08/29/2014
201435008 2702.00-00 Special Valuation Rules for Transfers in Trust 08/29/2014
201435007 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 08/29/2014
201435007 2514.02-00 Power Created After October 21, 1942 08/29/2014
201435007 2702.00-00 Special Valuation Rules for Transfers in Trust 08/29/2014
201435006 130.00-00 Certain Personal Injury Liability Assignments 08/29/2014
201435006 130.01-00 Qualified Funding Asset 08/29/2014
201435006 130.02-00 Qualified Assignment 08/29/2014
201435005 1504.01-00 Affiliated Group v. Not an Affiliated Group 08/29/2014
201435005 355.01-01 Split-Off 08/29/2014
201435005 368.04-00 Assets for Control of Transferee (Type "D") 08/29/2014
201435004 1272.05-00 OID Election 08/29/2014
201435004 9100.22-00 Other 08/29/2014
201435003 382.05-00 Value of Old Loss Corporation 08/29/2014
201435003 382.12-08 Title 11 or Similar Case 08/29/2014
201435002 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 08/29/2014
201435002 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 08/29/2014
201435001 9100.04-00 Section 168; MACRS 08/29/2014
201435000 6110.00-00 Index for Public Inspection of Written Determination 08/29/2014
201434030 72.20-04 Substantially Equal Payments 08/22/2014
201434029 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 08/22/2014
201434028 401.06-00 Required Distributions 08/22/2014
201434028 401.06-01 In General 08/22/2014