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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Номер UILC Тема Дата публикации
201515004 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 04/10/2015
201515004 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/10/2015
201515004 2601.00-00 Tax On Generation Skipping Transfers 04/10/2015
201515003 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 04/10/2015
201515003 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 04/10/2015
201515003 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 04/10/2015
201515003 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/10/2015
201515003 2601.00-00 Tax On Generation Skipping Transfers 04/10/2015
201515002 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 04/10/2015
201515002 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 04/10/2015
201515002 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 04/10/2015
201515002 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/10/2015
201515002 2601.00-00 Tax On Generation Skipping Transfers 04/10/2015
201515001 1.11-00 Maximum Capital Gains Rate 04/10/2015
201515001 1092.00-00 Straddles 04/10/2015
201515001 1092.02-00 Special Rule for Identified Straddles 04/10/2015
201515001 1092.02-01 Defined 04/10/2015
201515001 165.00-00 Deductions For Losses 04/10/2015
201515001 165.03-00 Limitations on Losses of Individuals - Transaction Entered Into For Profit 04/10/2015
201515001 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 04/10/2015
201515001 72.02-00 Investment in Contract 04/10/2015
201515001 72.07-00 Amounts Not Receivable as Annuities 04/10/2015
201515001 72.07-05 Investment In Contract 04/10/2015
201515000 6110.00-00 Index for Public Inspection of Written Determination 04/10/2015
201514022 139E.00-00 Indian General Welfare Benefits 04/03/2015