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
200426005 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 06/25/2004
201102010 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/14/2011
201210008 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 03/09/2012
202229010 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 07/22/2022
202229011 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 07/22/2022
202229012 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 07/22/2022
202229013 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 07/22/2022
202229014 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 07/22/2022
202229015 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 07/22/2022
202229016 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 07/22/2022
202229017 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 07/22/2022
202229018 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 07/22/2022
202229019 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 07/22/2022
202229020 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 07/22/2022
202229021 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 07/22/2022
202229022 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 07/22/2022
202229023 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 07/22/2022
201101004 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/07/2011
201101007 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/07/2011
201102018 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/14/2011
200448040 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 11/26/2004
200603040 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/20/2006
201102015 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/14/2011
202228003 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 07/15/2022
202228004 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 07/15/2022