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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 15401 - 15425 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201736021 | 6048.00-00 | Returns as to Certain Foreign Trusts | 09/08/2017 |
| 201736021 | 6677.00-00 | Failure to File Information With Respect to Certain Foreign Trusts | 09/08/2017 |
| 201736021 | 6679.00-00 | Failure to File Returns, etc., With Respect to Foreign Corporations or Foreign Partnership | 09/08/2017 |
| 201736021 | 9103.01-00 | Authority | 09/08/2017 |
| 201736020 | 7704.03-00 | Qualifying Income | 09/08/2017 |
| 201736019 | 101.00-00 | Certain Death Benefits (Excluded v. Not Excluded From Gross Income) | 09/08/2017 |
| 201736019 | 264.04-00 | Key Persons | 09/08/2017 |
| 201736019 | 7702.00-00 | Life Insurance Contract Defined | 09/08/2017 |
| 201736018 | 408.00-00 | Individual Retirement Accounts | 09/08/2017 |
| 201736018 | 408.03-00 | Rollover Contributions | 09/08/2017 |
| 201736018 | 408.06-00 | Distributions | 09/08/2017 |
| 201736017 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 09/08/2017 |
| 201736017 | 2642.00-00 | Inclusion Ratio | 09/08/2017 |
| 201736017 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/08/2017 |
| 201736016 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/08/2017 |
| 201736016 | 9100.10-00 | Section 446 | 09/08/2017 |
| 201736016 | 9100.10-01 | Accounting Methods | 09/08/2017 |
| 201736015 | 115.00-00 | Income of States, Municipalities, etc. | 09/08/2017 |
| 201736015 | 115.07-00 | Filing Requirements | 09/08/2017 |
| 201736015 | 6012.05-01 | Estates or Trusts | 09/08/2017 |
| 201736014 | 2010.04-00 | Portability Election under § 2010(c)(5)(A) | 09/08/2017 |
| 201736014 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) | 09/08/2017 |
| 201736013 | 7701.00-00 | Definitions | 09/08/2017 |
| 201736012 | 7701.00-00 | Definitions | 09/08/2017 |
| 201736011 | 2010.04-00 | Portability Election under § 2010(c)(5)(A) | 09/08/2017 |
