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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Номер UILC Тема Дата публикации
201206005 1041.00-00 Transfers of Property Between Spouses or Incident to Divorce 02/10/2012
200120007 1041.00-00 Transfers of Property Between Spouses or Incident to Divorce 05/18/2001
200408015 1041.00-00 Transfers of Property Between Spouses or Incident to Divorce 02/20/2004
200233022 1041.00-00 Transfers of Property Between Spouses or Incident to Divorce 08/16/2002
200919032 367.03-09 Transfers of Stock in a Controlled Foreign Corporation 05/08/2009
199929002 367.03-07 Transfers of Stock Subject to a Ten-Year Gain Recognition Agreement 07/23/1999
200221046 367.03-07 Transfers of Stock Subject to a Ten-Year Gain Recognition Agreement 05/24/2002
199921053 367.03-07 Transfers of Stock Subject to a Ten-Year Gain Recognition Agreement 05/28/1999
200202032 2055.07-02 Transfers Subject to Condition 01/11/2002
201722007 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 06/02/2017
199901021 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 01/08/1999
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
201515002 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 04/10/2015
201510009 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 03/06/2015
201509008 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 02/27/2015
201509016 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 02/27/2015
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
201515004 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 04/10/2015
201511002 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 03/13/2015
201511003 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 03/13/2015
201509002 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 02/27/2015
201509017 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 02/27/2015