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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.
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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Afiche 15976 - 16000 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201724003 | 2010.04-00 | Portability Election under § 2010(c)(5)(A) | 06/16/2017 |
| 201724003 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) | 06/16/2017 |
| 201724002 | 2010.04-00 | Portability Election under § 2010(c)(5)(A) | 06/16/2017 |
| 201724002 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) | 06/16/2017 |
| 201724001 | 4940.00-00 | Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 06/16/2017 |
| 201724001 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 06/16/2017 |
| 201724001 | 4942.00-00 | Taxes on Failure to Distribute Income | 06/16/2017 |
| 201724001 | 4944.00-00 | Excise Tax on "Jeopardizing" Investments | 06/16/2017 |
| 201724001 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 06/16/2017 |
| 201724000 | 6110.00-00 | Index for Public Inspection of Written Determination | 06/16/2017 |
| 201723024 | 6224.00-00 | Participation in Administrative Proceedings; Waivers; Agreements | 06/09/2017 |
| 201723023 | 6651.00-00 | Failure to File Tax Returns or Pay Tax (Addition v. No Addition to Tax) | 06/09/2017 |
| 201723023 | 7508A.00-00 | Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters | 06/09/2017 |
| 201723022 | 6201.01-06 | Assessment of Criminal Restitution | 06/09/2017 |
| 201723022 | 6404.00-00 | Abatements | 06/09/2017 |
| 201723021 | 6205.00-00 | Special Rules Applicable to Certain Employment Taxes | 06/09/2017 |
| 201723020 | 3402.00-00 | Income Tax Collected at Source | 06/09/2017 |
| 201723020 | 6103.02-08 | Disclosure | 06/09/2017 |
| 201723019 | 6851.00-00 | Termination Assessments of Income Tax | 06/09/2017 |
| 201723018 | 51.43.00-00 | LIENS: Priority over security interests | 06/09/2017 |
| 201723017 | 143.00-00 | Mortgage Revenue Bonds; Qualified Mortgage Bond and Qualified Veterans' Mortgage Bond | 06/09/2017 |
| 201723017 | 148.00-00 | Arbitrage | 06/09/2017 |
| 201723016 | 468A.04-01 | Initial Schedules | 06/09/2017 |
| 201723016 | 468A.04-02 | Revised Schedules | 06/09/2017 |
| 201723015 | 468A.04-01 | Initial Schedules | 06/09/2017 |
