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
201509007 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 02/27/2015
201509007 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 02/27/2015
201509007 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/27/2015
201509007 2601.00-00 Tax On Generation Skipping Transfers 02/27/2015
201509006 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 02/27/2015
201509006 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 02/27/2015
201509006 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 02/27/2015
201509006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/27/2015
201509006 2601.00-00 Tax On Generation Skipping Transfers 02/27/2015
201509005 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 02/27/2015
201509005 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 02/27/2015
201509005 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 02/27/2015
201509005 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/27/2015
201509005 2601.00-00 Tax On Generation Skipping Transfers 02/27/2015
201509004 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 02/27/2015
201509004 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 02/27/2015
201509004 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 02/27/2015
201509004 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/27/2015
201509004 2601.00-00 Tax On Generation Skipping Transfers 02/27/2015
201509003 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 02/27/2015
201509003 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 02/27/2015
201509003 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 02/27/2015
201509003 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/27/2015
201509003 2601.00-00 Tax On Generation Skipping Transfers 02/27/2015
201509002 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 02/27/2015

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