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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 15526 - 15550 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201733013 | 6698.00-00 | Failure to File Partnership Return | 08/18/2017 |
| 201733012 | 816.00-00 | Life Insurance Company Defined | 08/18/2017 |
| 201733012 | 816.02-00 | Life Insurance Reserves | 08/18/2017 |
| 201733012 | 816.03-00 | Total Reserves Defined | 08/18/2017 |
| 201733011 | 9100.02-04 | IDC Expenditures | 08/18/2017 |
| 201733010 | 2010.04-00 | Portability Election under § 2010(c)(5)(A) | 08/18/2017 |
| 201733010 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) | 08/18/2017 |
| 201733009 | 2010.04-00 | Portability Election under § 2010(c)(5)(A) | 08/18/2017 |
| 201733009 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) | 08/18/2017 |
| 201733008 | 2010.04-00 | Portability Election under § 2010(c)(5)(A) | 08/18/2017 |
| 201733008 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) | 08/18/2017 |
| 201733007 | 168.00-00 | Modified Accelerated Cost Recovery System | 08/18/2017 |
| 201733007 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/18/2017 |
| 201733006 | 2010.04-00 | Portability Election under § 2010(c)(5)(A) | 08/18/2017 |
| 201733006 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) | 08/18/2017 |
| 201733005 | 2010.04-00 | Portability Election under § 2010(c)(5)(A) | 08/18/2017 |
| 201733005 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) | 08/18/2017 |
| 201733004 | 162.36-05 | Outside Directors | 08/18/2017 |
| 201733003 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 08/18/2017 |
| 201733003 | 9100.22-00 | Other | 08/18/2017 |
| 201733002 | 7701.00-00 | Definitions | 08/18/2017 |
| 201733001 | 1361.03-02 | Qualified Subchapter S Trusts | 08/18/2017 |
| 201733000 | 6110.00-00 | Index for Public Inspection of Written Determination | 08/18/2017 |
| 201732037 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 08/11/2017 |
| 201732036 | 4945.04-04 | Grants to Individuals | 08/11/2017 |
