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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202229011 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 07/22/2022
202229012 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 07/22/2022
202229013 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 07/22/2022
202229014 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 07/22/2022
202229015 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 07/22/2022
202229016 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 07/22/2022
202229017 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 07/22/2022
202229018 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 07/22/2022
202229019 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 07/22/2022
202229020 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 07/22/2022
202229021 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 07/22/2022
202229022 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 07/22/2022
202229023 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 07/22/2022
202228003 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 07/15/2022
202228004 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 07/15/2022
202228005 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 07/15/2022
202228006 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 07/15/2022
202228007 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 07/15/2022
202228008 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 07/15/2022
202228009 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 07/15/2022
202228010 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 07/15/2022
202228011 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 07/15/2022
202228012 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 07/15/2022
200527007 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 07/08/2005
201042004 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 10/22/2010