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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Number UILC Subject Release Date
200205002 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 02/01/2002
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
201510009 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 03/06/2015
201509008 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 02/27/2015
201509016 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 02/27/2015
201509011 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 02/27/2015
201510012 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 03/06/2015
201510023 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 03/06/2015
201515004 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 04/10/2015
201511002 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 03/13/2015
200010037 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 03/10/2000
201511003 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 03/13/2015
201509002 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 02/27/2015
201509017 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 02/27/2015
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201509015 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 02/27/2015
201511008 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 03/13/2015
201709020 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 03/03/2017
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201509006 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 02/27/2015
201509005 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 02/27/2015
201510019 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 03/06/2015
201432005 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 08/08/2014