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
200523003 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 06/10/2005
201102019 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/14/2011
201039008 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 10/01/2010
200247037 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 11/22/2002
200036012 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 09/08/2000
201102013 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/14/2011
201109004 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 03/04/2011
200125038 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 06/22/2001
200426008 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 06/25/2004
199935003 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 09/03/1999
201102021 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/14/2011
201102024 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/14/2011
200036013 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 09/08/2000
200410014 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 03/05/2004
199922062 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 06/04/1999
201101002 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/07/2011
201102005 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/14/2011
200103049 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/19/2001
201510019 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 03/06/2015
201510022 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 03/06/2015
201509005 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 02/27/2015
201432005 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 08/08/2014
201511003 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 03/13/2015
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