IRS Written Determinations
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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 https://www.irs.gov/pub/irs-wd/ folder. More about Written Determinations 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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Number
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UILC
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Subject
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Released
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|---|---|---|---|
| WD week 26 Release | |||
| 201728024 | 4942.03-07 | Set-Asides | 07/14/2017 |
| 201728023 | 4945.04-04 | Grants to Individuals | 07/14/2017 |
| 201728022 | 6103.02-00 | Definitions | 07/14/2017 |
| 201728022 | 6103.02-02 | Return Information | 07/14/2017 |
| 201728021 | 7704.03-00 | Qualifying Income | 07/14/2017 |
| 201728020 | 1362.04-00 | Inadvertent Terminations | 07/14/2017 |
| 201728019 | 9100.10-01 | Accounting Methods | 07/14/2017 |
| 201728019 | 9100.10-00 | Section 446 | 07/14/2017 |
| 201728019 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/14/2017 |
| 201728018 | 9100.22-00 | Other | 07/14/2017 |
| 201728017 | 9100.22-00 | Other | 07/14/2017 |
| 201728017 | 831.00-00 | Tax On Insurance Companies Other Than Life Insurance Companies | 07/14/2017 |
| 201728016 | 1362.01-03 | Late Elections | 07/14/2017 |
| 201728016 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/14/2017 |
| 201728016 | 1361.05-00 | Qualified Subchapter S Subsidiary | 07/14/2017 |
| 201728015 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 07/14/2017 |
| 201728015 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 07/14/2017 |
| 201728014 | 2010.04-00 | Portability Election under ? 2010(c)(5)(A) | 07/14/2017 |
| 201728014 | 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 |
| 201728013 | 7701.00-00 | Definitions | 07/14/2017 |
| 201728013 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/14/2017 |
| 201728012 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/14/2017 |
| 201728012 | 7701.00-00 | Definitions | 07/14/2017 |
| 201728011 | 7701.00-00 | Definitions | 07/14/2017 |
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