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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Número UILC Asunto Fecha de publicación
201510010 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 03/06/2015
201510010 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 03/06/2015
201510010 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 03/06/2015
201510010 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/06/2015
201510010 2601.00-00 Tax On Generation Skipping Transfers 03/06/2015
201510009 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 03/06/2015
201510009 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 03/06/2015
201510009 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 03/06/2015
201510009 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/06/2015
201510009 2601.00-00 Tax On Generation Skipping Transfers 03/06/2015
201510008 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/06/2015
201510008 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 03/06/2015
201510008 671.02-00 Persons Treated as Grantors 03/06/2015
201510007 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/06/2015
201510007 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 03/06/2015
201510007 671.02-00 Persons Treated as Grantors 03/06/2015
201510006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/06/2015
201510006 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 03/06/2015
201510006 671.02-00 Persons Treated as Grantors 03/06/2015
201510005 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/06/2015
201510005 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 03/06/2015
201510005 671.02-00 Persons Treated as Grantors 03/06/2015
201510004 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/06/2015
201510004 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 03/06/2015
201510004 671.02-00 Persons Treated as Grantors 03/06/2015