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
201511011 9100.00-00 Extension of Time for Making Certain Elections 03/13/2015
201511010 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 03/13/2015
201511010 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 03/13/2015
201511010 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 03/13/2015
201511010 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/13/2015
201511010 2601.00-00 Tax On Generation Skipping Transfers 03/13/2015
201511009 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 03/13/2015
201511009 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 03/13/2015
201511009 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 03/13/2015
201511009 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/13/2015
201511009 2601.00-00 Tax On Generation Skipping Transfers 03/13/2015
201511008 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 03/13/2015
201511008 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 03/13/2015
201511008 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 03/13/2015
201511008 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/13/2015
201511008 2601.00-00 Tax On Generation Skipping Transfers 03/13/2015
201511007 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 03/13/2015
201511007 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 03/13/2015
201511007 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 03/13/2015
201511007 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/13/2015
201511007 2601.00-00 Tax On Generation Skipping Transfers 03/13/2015
201511006 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 03/13/2015
201511006 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 03/13/2015
201511006 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 03/13/2015
201511006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/13/2015

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