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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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Showing 10926 - 10950 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201947010 | 3401.04-01 | Employer v. Not an Employer | 11/22/2019 |
| 201947010 | 501.09-01 | Permissible Benefits | 11/22/2019 |
| 201947010 | 83.03-01 | Substantial Risk of Forfeiture | 11/22/2019 |
| 201947009 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/22/2019 |
| 201947008 | 263.00-00 | Capital Expenditures (Deductible v. Not Deductible) | 11/22/2019 |
| 201947008 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/22/2019 |
| 201947007 | 2055.07-00 | Transfers Not Exclusively for Charitable Purposes | 11/22/2019 |
| 201947006 | 2033.00-00 | Property in Which Decedent Had an Interest | 11/22/2019 |
| 201947006 | 2035.00-00 | Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death | 11/22/2019 |
| 201947006 | 2036.01-00 | Retention of Possession or Enjoyment of Right to Income From Property | 11/22/2019 |
| 201947006 | 2037.00-00 | Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) | 11/22/2019 |
| 201947006 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 11/22/2019 |
| 201947006 | 2501.01-00 | Gift v. Not a Gift | 11/22/2019 |
| 201947006 | 2601.00-00 | Tax On Generation Skipping Transfers | 11/22/2019 |
| 201947006 | 2601.04-03 | Amendments to Wills or Revocable Trusts | 11/22/2019 |
| 201947005 | 2033.00-00 | Property in Which Decedent Had an Interest | 11/22/2019 |
| 201947005 | 2035.00-00 | Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death | 11/22/2019 |
| 201947005 | 2036.01-00 | Retention of Possession or Enjoyment of Right to Income From Property | 11/22/2019 |
| 201947005 | 2037.00-00 | Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) | 11/22/2019 |
| 201947005 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 11/22/2019 |
| 201947005 | 2501.01-00 | Gift v. Not a Gift | 11/22/2019 |
| 201947005 | 2601.00-00 | Tax On Generation Skipping Transfers | 11/22/2019 |
| 201947005 | 2601.04-03 | Amendments to Wills or Revocable Trusts | 11/22/2019 |
| 201947004 | 2033.00-00 | Property in Which Decedent Had an Interest | 11/22/2019 |
| 201947004 | 2035.00-00 | Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death | 11/22/2019 |
