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
200606006 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 02/10/2006
200717016 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 04/27/2007
200523003 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 06/10/2005
201223012 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 06/08/2012
200406043 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 02/06/2004
201102011 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/14/2011
201102051 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/14/2011
201042004 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 10/22/2010
200548035 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 12/02/2005
201015025 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 04/16/2010
200546054 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 11/18/2005
201051002 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 12/23/2010
199918006 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 05/07/1999
201051023 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 12/23/2010
200345006 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 11/07/2003
199901021 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/08/1999
200105007 132.10-00 Transit Passes / Van Pools 02/02/2001
201949019 132.10-00 Transit Passes / Van Pools 12/06/2019
201532016 132.10-00 Transit Passes / Van Pools 08/07/2015
200520001 337.15-00 Transitional Loss Limitation 05/20/2005
200516012 337.15-00 Transitional Loss Limitation 04/22/2005
200636089 337.15-00 Transitional Loss Limitation 09/08/2006
201314025 7704.05-00 Transitional Rule for Existing Partnerships 04/05/2013
200110011 7704.05-00 Transitional Rule for Existing Partnerships 03/09/2001
200102028 7704.05-00 Transitional Rule for Existing Partnerships 01/12/2001
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