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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201728009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/14/2017
201728008 7701.00-00 Definitions 07/14/2017
201728008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/14/2017
201728007 7701.00-00 Definitions 07/14/2017
201728007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/14/2017
201728006 7701.00-00 Definitions 07/14/2017
201728006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/14/2017
201728005 7701.00-00 Definitions 07/14/2017
201728005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/14/2017
201728004 2010.04-00 Portability Election under § 2010(c)(5)(A) 07/14/2017
201728004 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 07/14/2017
201728003 988.05-00 Hedging Transactions 07/14/2017
201728002 1502.75-00 Filing Requirements 07/14/2017
201728002 9100.20-00 Section 1502; Election to File Consolidated Return 07/14/2017
201728001 9100.00-00 Extension of Time for Making Certain Elections 07/14/2017
201728000 6110.00-00 Index for Public Inspection of Written Determination 07/14/2017
201727011 412.00-00 Minimum Funding Standards 07/07/2017
201727010 4942.03-07 Set-Asides 07/07/2017
201727009 4942.03-07 Set-Asides 07/07/2017
201727008 641.00-00 Imposition of Tax 07/07/2017
201727007 6402.01-02 Credits Against Estimated Tax 07/07/2017
201727006 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 07/07/2017
201727006 871.00-00 Tax on Nonresident Alien Individuals 07/07/2017
201727005 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 07/07/2017
201727005 871.00-00 Tax on Nonresident Alien Individuals 07/07/2017