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 Sorted Descending Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
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 9100.01-00 Section 42; Low-Income Housing Credit 10/20/2017
201742020 42.00-00 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 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 10/20/2017
201742006 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/20/2017
201742006 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/20/2017
201742006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/20/2017

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