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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Nimewo UILC Sijè Dat Piblikasyon
201511006 2601.00-00 Tax On Generation Skipping Transfers 03/13/2015
201511005 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 03/13/2015
201511005 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 03/13/2015
201511005 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 03/13/2015
201511005 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/13/2015
201511005 2601.00-00 Tax On Generation Skipping Transfers 03/13/2015
201511004 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 03/13/2015
201511004 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 03/13/2015
201511004 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 03/13/2015
201511004 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/13/2015
201511004 2601.00-00 Tax On Generation Skipping Transfers 03/13/2015
201511003 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 03/13/2015
201511003 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 03/13/2015
201511003 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 03/13/2015
201511003 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/13/2015
201511003 2601.00-00 Tax On Generation Skipping Transfers 03/13/2015
201511002 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 03/13/2015
201511002 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 03/13/2015
201511002 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 03/13/2015
201511002 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/13/2015
201511002 2601.00-00 Tax On Generation Skipping Transfers 03/13/2015
201511001 332.00-00 Complete Liquidation of Subsidiaries 03/13/2015
201511001 355.01-00 Spin-Off 03/13/2015
201511001 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 03/13/2015
201511001 361.02-02 Certain Transfers to Creditors 03/13/2015

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