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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숫자 UILC 주제 출시일
201509017 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 02/27/2015
201509017 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 02/27/2015
201509017 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/27/2015
201509017 2601.00-00 Tax On Generation Skipping Transfers 02/27/2015
201509016 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 02/27/2015
201509016 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 02/27/2015
201509016 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 02/27/2015
201509016 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/27/2015
201509016 2601.00-00 Tax On Generation Skipping Transfers 02/27/2015
201509015 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 02/27/2015
201509015 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 02/27/2015
201509015 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 02/27/2015
201509015 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/27/2015
201509015 2601.00-00 Tax On Generation Skipping Transfers 02/27/2015
201509014 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 02/27/2015
201509014 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 02/27/2015
201509014 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 02/27/2015
201509014 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/27/2015
201509014 2601.00-00 Tax On Generation Skipping Transfers 02/27/2015
201509013 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 02/27/2015
201509013 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 02/27/2015
201509013 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 02/27/2015
201509013 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/27/2015
201509013 2601.00-00 Tax On Generation Skipping Transfers 02/27/2015
201509012 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 02/27/2015

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