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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숫자 UILC 주제 출시일
201947003 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 11/22/2019
201947004 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 11/22/2019
201947005 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 11/22/2019
201947006 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 11/22/2019
201947001 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 11/22/2019
200213014 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 03/29/2002
201510019 2037.00-00 Transfers Taking Effect at Death (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
201509005 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 02/27/2015
201432005 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 08/08/2014
201511003 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 03/13/2015
201509011 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 02/27/2015
201510012 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 03/06/2015
201510023 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 03/06/2015
201515002 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 04/10/2015
200113006 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 03/30/2001
201223012 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 06/08/2012
199901021 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 01/08/1999
201434004 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 08/22/2014
201515003 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 04/10/2015
201509012 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 02/27/2015
201510013 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 03/06/2015
201510016 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 03/06/2015
201509002 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 02/27/2015
201702006 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 01/13/2017