IRS Written Determinations
Instructions: More Information:

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 Not sorted Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Sorted Descending Help on Released
201726006 9100.10-00 Section 446 06/30/2017
201726006 9100.10-01 Accounting Methods 06/30/2017
201726006 9100.00-00 Extension of Time for Making Certain Elections 06/30/2017
201726005 468A.04-01 Initial Schedules 06/30/2017
201726004 118.01-04 Nonshareholder Contribution to Capital for Bio Fuels Subsidies 06/30/2017
201726003 9100.09-00 Section 442; Accounting Periods 06/30/2017
201726002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/30/2017
201726002 754.02-00 Timeliness of Election 06/30/2017
201726002 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 06/30/2017
201726002 9100.00-00 Extension of Time for Making Certain Elections 06/30/2017
201726001 150.04-00 Qualified Scholarship Funding Bond 06/30/2017
201726001 150.00-00 Definitions and Special Rules 06/30/2017
201726000 6110.00-00 Index for Public Inspection of Written Determination 06/30/2017
201725028 6231.07-00 Tax Matters Partner 06/23/2017
201725027 409A.00-00 Nonqualified Deferred Compensation 06/23/2017
201725026 6201.01-06 Assessment of Criminal Restitution 06/23/2017
201725025 2010.04-00 Portability Election under ? 2010(c)(5)(A) 06/23/2017
201725025 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 06/23/2017
201725024 162.36-02 Covered Employees 06/23/2017
201725023 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 06/23/2017
201725023 2010.04-00 Portability Election under ? 2010(c)(5)(A) 06/23/2017
201725022 1362.04-00 Inadvertent Terminations 06/23/2017
201725021 2010.04-00 Portability Election under ? 2010(c)(5)(A) 06/23/2017
201725021 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 06/23/2017
201725020 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 06/23/2017
201725020 2010.04-00 Portability Election under ? 2010(c)(5)(A) 06/23/2017
201725019 2010.04-00 Portability Election under ? 2010(c)(5)(A) 06/23/2017
201725019 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 06/23/2017
201725018 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 06/23/2017
201725018 2010.04-00 Portability Election under ? 2010(c)(5)(A) 06/23/2017
201725017 337.00-00 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) 06/23/2017
201725017 337.14-00 Conversion to Tax Exempt 06/23/2017
201725016 2010.04-00 Portability Election under ? 2010(c)(5)(A) 06/23/2017
201725016 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 06/23/2017
201725015 9100.05-00 Section 266; Carrying Charges 06/23/2017
201725015 9100.00-00 Extension of Time for Making Certain Elections 06/23/2017
201725014 468A.04-01 Initial Schedules 06/23/2017
201725013 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 06/23/2017
201725013 2010.04-00 Portability Election under ? 2010(c)(5)(A) 06/23/2017
201725012 565.00-00 Consent Dividends 06/23/2017
201725012 9100.00-00 Extension of Time for Making Certain Elections 06/23/2017
201725011 2010.03-01 Deceased Spousal Unused Exclusion Amount 06/23/2017
201725011 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 06/23/2017
201725010 9100.00-00 Extension of Time for Making Certain Elections 06/23/2017
201725010 2642.00-00 Inclusion Ratio 06/23/2017
201725009 4941.00-00 Excise Taxes on Acts of Self-Dealing 06/23/2017
201725008 4941.00-00 Excise Taxes on Acts of Self-Dealing 06/23/2017
201725008 4942.00-00 Taxes on Failure to Distribute Income 06/23/2017
201725008 4945.00-00 Excise Taxes on Taxable Expenditures 06/23/2017
201725007 2642.00-00 Inclusion Ratio 06/23/2017

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