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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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Showing 15326 - 15350 of 76949
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201742025 | 6231.07-00 | Tax Matters Partner | 10/20/2017 |
| 201742024 | 6103.00-00 | Confidentiality and Disclosure of Returns and Return Information | 10/20/2017 |
| 201742024 | 6103.11-00 | Disclosure for Tax Administration Purposes | 10/20/2017 |
| 201742023 | 9999.92-02 | Privacy Act | 10/20/2017 |
| 201742022 | 403.04-05 | Retirement Income Accounts | 10/20/2017 |
| 201742021 | 6701.02-00 | Penalty Amount | 10/20/2017 |
| 201742020 | 42.00-00 | Low-Income Housing Credit | 10/20/2017 |
| 201742020 | 9100.01-00 | Section 42; Low-Income Housing Credit | 10/20/2017 |
| 201742019 | 7701.00-00 | Definitions | 10/20/2017 |
| 201742018 | 7701.00-00 | Definitions | 10/20/2017 |
| 201742017 | 6050P.00-00 | Returns Relating to Cancellation of Indebtedness by Certain Financial Entities | 10/20/2017 |
| 201742016 | 1362.04-00 | Inadvertent Terminations | 10/20/2017 |
| 201742015 | 1362.04-00 | Inadvertent Terminations | 10/20/2017 |
| 201742014 | 468A.04-02 | Revised Schedules | 10/20/2017 |
| 201742013 | 856.01-00 | Income Requirements | 10/20/2017 |
| 201742012 | 856.01-00 | Income Requirements | 10/20/2017 |
| 201742011 | 856.01-00 | Income Requirements | 10/20/2017 |
| 201742010 | 856.01-00 | Income Requirements | 10/20/2017 |
| 201742009 | 856.01-00 | Income Requirements | 10/20/2017 |
| 201742008 | 856.01-00 | Income Requirements | 10/20/2017 |
| 201742007 | 860D.00-00 | REMIC Defined | 10/20/2017 |
| 201742006 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 10/20/2017 |
| 201742006 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 10/20/2017 |
| 201742006 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 10/20/2017 |
| 201742006 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 10/20/2017 |
