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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编号 UILC 主题 发布日期
201442042 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 10/17/2014
200213013 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 03/29/2002
200127037 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 07/06/2001
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200103049 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/19/2001
200350009 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 12/12/2003
201509013 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 02/27/2015
201525001 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 06/19/2015
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