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
200448040 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 11/26/2004
200303016 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/17/2003
201102007 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/14/2011
201104001 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/28/2011
200527007 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 07/08/2005
201102023 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/14/2011
199944005 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 11/05/1999
201102015 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/14/2011
200615025 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 04/14/2006
201042004 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 10/22/2010
200603040 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/20/2006
199951028 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 12/24/1999
200203045 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/18/2002
200546053 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 11/18/2005
202303004 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/20/2023
202303005 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/20/2023
202303006 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/20/2023
202303007 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/20/2023
202303008 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/20/2023
202303009 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/20/2023
202303012 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/20/2023
201101004 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/07/2011
201015025 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 04/16/2010
200717016 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 04/27/2007
201052002 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 12/30/2010