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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.
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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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寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 202619009 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/08/2026 |
| 202619008 | 2033.00-00 | Property in Which Decedent Had an Interest | 05/08/2026 |
| 202619008 | 2035.00-00 | Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death | 05/08/2026 |
| 202619008 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 05/08/2026 |
| 202619008 | 2036.01-00 | Retention of Possession or Enjoyment of Right to Income From Property | 05/08/2026 |
| 202619008 | 2037.00-00 | Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) | 05/08/2026 |
| 202619008 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 05/08/2026 |
| 202619008 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 05/08/2026 |
| 202619008 | 2601.00-00 | Tax On Generation Skipping Transfers | 05/08/2026 |
| 202619008 | 2601.04-00 | Transitional Rules | 05/08/2026 |
| 202619008 | 2601.04-03 | Amendments to Wills or Revocable Trusts | 05/08/2026 |
| 202619007 | 2033.00-00 | Property in Which Decedent Had an Interest | 05/08/2026 |
| 202619007 | 2035.00-00 | Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death | 05/08/2026 |
| 202619007 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 05/08/2026 |
| 202619007 | 2036.01-00 | Retention of Possession or Enjoyment of Right to Income From Property | 05/08/2026 |
| 202619007 | 2037.00-00 | Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) | 05/08/2026 |
| 202619007 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 05/08/2026 |
| 202619007 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 05/08/2026 |
| 202619007 | 2601.00-00 | Tax On Generation Skipping Transfers | 05/08/2026 |
| 202619007 | 2601.04-00 | Transitional Rules | 05/08/2026 |
| 202619007 | 2601.04-03 | Amendments to Wills or Revocable Trusts | 05/08/2026 |
| 202619006 | 2033.00-00 | Property in Which Decedent Had an Interest | 05/08/2026 |
| 202619006 | 2035.00-00 | Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death | 05/08/2026 |
| 202619006 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 05/08/2026 |
| 202619006 | 2036.01-00 | Retention of Possession or Enjoyment of Right to Income From Property | 05/08/2026 |
