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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201516022 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 04/17/2015
201515002 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 04/10/2015
201102052 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/14/2011
201102004 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/14/2011
201102012 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/14/2011
201101001 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/07/2011
200205002 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 02/01/2002
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199908022 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 02/26/1999
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200606006 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 02/10/2006
200123034 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 06/08/2001
200113006 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 03/30/2001

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