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
201509012 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 02/27/2015
201509012 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 02/27/2015
201509012 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/27/2015
201509012 2601.00-00 Tax On Generation Skipping Transfers 02/27/2015
201509011 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 02/27/2015
201509011 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 02/27/2015
201509011 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 02/27/2015
201509011 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/27/2015
201509011 2601.00-00 Tax On Generation Skipping Transfers 02/27/2015
201509010 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 02/27/2015
201509010 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 02/27/2015
201509010 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 02/27/2015
201509010 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/27/2015
201509010 2601.00-00 Tax On Generation Skipping Transfers 02/27/2015
201509009 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 02/27/2015
201509009 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 02/27/2015
201509009 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 02/27/2015
201509009 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/27/2015
201509009 2601.00-00 Tax On Generation Skipping Transfers 02/27/2015
201509008 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 02/27/2015
201509008 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 02/27/2015
201509008 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 02/27/2015
201509008 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/27/2015
201509008 2601.00-00 Tax On Generation Skipping Transfers 02/27/2015
201509007 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 02/27/2015