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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編號 UILC 主題 發布日期
201947004 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 11/22/2019
201947004 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 11/22/2019
201947004 2501.01-00 Gift v. Not a Gift 11/22/2019
201947004 2601.00-00 Tax On Generation Skipping Transfers 11/22/2019
201947004 2601.04-03 Amendments to Wills or Revocable Trusts 11/22/2019
201947003 2033.00-00 Property in Which Decedent Had an Interest 11/22/2019
201947003 2035.00-00 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 11/22/2019
201947003 2036.01-00 Retention of Possession or Enjoyment of Right to Income From Property 11/22/2019
201947003 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 11/22/2019
201947003 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 11/22/2019
201947003 2501.01-00 Gift v. Not a Gift 11/22/2019
201947003 2601.00-00 Tax On Generation Skipping Transfers 11/22/2019
201947003 2601.04-03 Amendments to Wills or Revocable Trusts 11/22/2019
201947002 2033.00-00 Property in Which Decedent Had an Interest 11/22/2019
201947002 2035.00-00 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 11/22/2019
201947002 2036.01-00 Retention of Possession or Enjoyment of Right to Income From Property 11/22/2019
201947002 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 11/22/2019
201947002 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 11/22/2019
201947002 2501.01-00 Gift v. Not a Gift 11/22/2019
201947002 2601.00-00 Tax On Generation Skipping Transfers 11/22/2019
201947002 2601.04-03 Amendments to Wills or Revocable Trusts 11/22/2019
201947001 2033.00-00 Property in Which Decedent Had an Interest 11/22/2019
201947001 2035.00-00 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 11/22/2019
201947001 2036.01-00 Retention of Possession or Enjoyment of Right to Income From Property 11/22/2019
201947001 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 11/22/2019

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