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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編號 UILC 主題 發布日期
201707007 1041.00-00 Transfers of Property Between Spouses or Incident to Divorce 02/17/2017
200233022 1041.00-00 Transfers of Property Between Spouses or Incident to Divorce 08/16/2002
200919032 367.03-09 Transfers of Stock in a Controlled Foreign Corporation 05/08/2009
200221046 367.03-07 Transfers of Stock Subject to a Ten-Year Gain Recognition Agreement 05/24/2002
199921053 367.03-07 Transfers of Stock Subject to a Ten-Year Gain Recognition Agreement 05/28/1999
199929002 367.03-07 Transfers of Stock Subject to a Ten-Year Gain Recognition Agreement 07/23/1999
200202032 2055.07-02 Transfers Subject to Condition 01/11/2002
201509010 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 02/27/2015
201510021 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 03/06/2015
201511009 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 03/13/2015
201511006 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 03/13/2015
201510010 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 03/06/2015
201510011 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 03/06/2015
200619001 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 05/12/2006
201418007 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 05/02/2014
201510018 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 03/06/2015
201511010 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 03/13/2015
201238004 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 09/21/2012
201433006 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 08/15/2014
202229010 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 07/22/2022
202229011 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 07/22/2022
202229012 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 07/22/2022
202229013 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 07/22/2022
202229014 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 07/22/2022
202229015 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 07/22/2022

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