IRS Written Determinations
Instructions: More Information:

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 https://www.irs.gov/pub/irs-wd/ folder.

More about Written Determinations

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 Not sorted Help on Number UILC Sorted Ascending Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
200117002 1015.03-00 Transfer in Trust After December 31, 1920 04/27/2001
200127023 1015.03-00 Transfer in Trust After December 31, 1920 07/06/2001
200127037 1015.03-00 Transfer in Trust After December 31, 1920 07/06/2001
200213014 1015.03-00 Transfer in Trust After December 31, 1920 03/29/2002
200324051 1015.03-00 Transfer in Trust After December 31, 1920 06/13/2003
200428017 1015.03-00 Transfer in Trust After December 31, 1920 07/09/2004
200806010 1015.03-00 Transfer in Trust After December 31, 1920 02/08/2008
200815033 1015.03-00 Transfer in Trust After December 31, 1920 04/11/2008
201003015 1015.03-00 Transfer in Trust After December 31, 1920 01/22/2010
200031041 1015.03-01 Basis in Hands of Trustee or Beneficiaries of an Irrevocable Trust 08/04/2000
200120016 1015.03-01 Basis in Hands of Trustee or Beneficiaries of an Irrevocable Trust 05/18/2001
200313002 1015.03-01 Basis in Hands of Trustee or Beneficiaries of an Irrevocable Trust 03/28/2003
200736002 1015.03-01 Basis in Hands of Trustee or Beneficiaries of an Irrevocable Trust 09/07/2007
200013008 1016.00-00 Adjustment v. No Adjustment to Basis 03/31/2000
200040009 1016.00-00 Adjustment v. No Adjustment to Basis 10/06/2000
200427023 1016.00-00 Adjustment v. No Adjustment to Basis 07/02/2004
200133001 1016.03-00 Organizations Previously Exempt 08/17/2001
200513011 1016.05-00 Residential Property 04/01/2005
200229014 1016.07-00 Improvements, Additions, Other Capital Charges 07/19/2002
200335034 1016.07-03 Stockholders Contributions 08/29/2003
200137031 102.00-00 Gifts and Inheritances 09/14/2001
200307084 102.00-00 Gifts and Inheritances 02/14/2003
200442023 102.00-00 Gifts and Inheritances 10/15/2004
200522023 102.00-00 Gifts and Inheritances 06/03/2005
200708003 102.00-00 Gifts and Inheritances 02/23/2007
200529004 102.06-00 Donative Intent of Donor - Detached Generosity 07/22/2005
201202029 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 01/13/2012
201231003 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 08/03/2012
201238011 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 9100.00-00|Extension of Time for Making Certain Elections 09/21/2012
201238012 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 9100.00-00|Extension of Time for Making Certain Elections 09/21/2012
201238016 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 9100.00-00|Extension of Time for Making Certain Elections 09/21/2012
201243010 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 10/26/2012
201245005 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 11/09/2012
201245012 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 11/09/2012
201245013 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 11/09/2012
201245015 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 11/09/2012
201245016 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 11/09/2012
201246017 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 9100.00-00|Extension of Time for Making Certain Elections 11/16/2012
201246018 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 11/16/2012
201246022 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 11/16/2012
201302008 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 9100.00-00|Extension of Time for Making Certain Elections 01/11/2013
201303004 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 01/18/2013
201306011 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 9100.00-00|Extension of Time for Making Certain Elections 02/08/2013
201308015 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 9100.00-00|Extension of Time for Making Certain Elections 02/22/2013
201309002 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 03/01/2013
201310007 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 9100.00-00|Extension of Time for Making Certain Elections 03/08/2013
201312029 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 9100.00-00|Extension of Time for Making Certain Elections 03/22/2013
201314007 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 04/05/2013
201314011 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 04/05/2013
201315011 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 04/12/2013

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