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
201510018 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 03/06/2015
201511010 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 03/13/2015
201238004 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 09/21/2012
201442042 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 10/17/2014
201433006 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 08/15/2014
201837008 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 09/14/2018
201837009 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 09/14/2018
201837005 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 09/14/2018
201837006 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 09/14/2018
201837007 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 09/14/2018
201843005 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 10/26/2018
201843006 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 10/26/2018
201843007 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 10/26/2018
201843008 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 10/26/2018
200531004 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 08/05/2005
201102008 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/14/2011
199931028 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 08/06/1999
201147010 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 11/25/2011
201845029 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 11/09/2018
201101005 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/07/2011
201102016 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
201102010 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/14/2011
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