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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Nimewo UILC Sijè Dat Piblikasyon
201510023 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 03/06/2015
201510023 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/06/2015
201510023 2601.00-00 Tax On Generation Skipping Transfers 03/06/2015
201510022 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 03/06/2015
201510022 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 03/06/2015
201510022 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 03/06/2015
201510022 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/06/2015
201510022 2601.00-00 Tax On Generation Skipping Transfers 03/06/2015
201510021 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 03/06/2015
201510021 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 03/06/2015
201510021 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 03/06/2015
201510021 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/06/2015
201510021 2601.00-00 Tax On Generation Skipping Transfers 03/06/2015
201510020 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 03/06/2015
201510020 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 03/06/2015
201510020 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 03/06/2015
201510020 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/06/2015
201510020 2601.00-00 Tax On Generation Skipping Transfers 03/06/2015
201510019 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 03/06/2015
201510019 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 03/06/2015
201510019 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 03/06/2015
201510019 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/06/2015
201510019 2601.00-00 Tax On Generation Skipping Transfers 03/06/2015
201510018 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 03/06/2015
201510018 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 03/06/2015