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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Find Help
Number UILC Subject Release Date
202228010 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 07/15/2022
202228011 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 07/15/2022
202228012 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 07/15/2022
200546053 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 11/18/2005
200303016 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/17/2003
200603040 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/20/2006
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
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
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
201042004 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 10/22/2010
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
201102019 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/14/2011
201101008 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/07/2011
200426006 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 06/25/2004
200615025 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 04/14/2006