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
201743010 6041.08-00 Payments By United States Or A State 10/27/2017
201743010 61.00-00 Gross Income v. Not Gross Income 10/27/2017
201743010 61.40-00 Governmental Benefits and Subsidies 10/27/2017
201743009 167.22-01 Normalization Rules 10/27/2017
201743008 9100.00-00 Extension of Time for Making Certain Elections 10/27/2017
201743007 9100.00-00 Extension of Time for Making Certain Elections 10/27/2017
201743006 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 10/27/2017
201743006 1362.04-00 Inadvertent Terminations 10/27/2017
201743005 2632.02-00 Deemed Allocation to Certain Lifetime Direct Skips 10/27/2017
201743005 2642.00-00 Inclusion Ratio 10/27/2017
201743005 9100.00-00 Extension of Time for Making Certain Elections 10/27/2017
201743005 2632.00-00 Special Rules for Allocation of GST Exemption 10/27/2017
201743004 2632.00-00 Special Rules for Allocation of GST Exemption 10/27/2017
201743004 2632.02-00 Deemed Allocation to Certain Lifetime Direct Skips 10/27/2017
201743004 2642.00-00 Inclusion Ratio 10/27/2017
201743004 9100.00-00 Extension of Time for Making Certain Elections 10/27/2017
201743003 9100.00-00 Extension of Time for Making Certain Elections 10/27/2017
201743003 7701.02-00 Partnerships v. Associations 10/27/2017
201743002 457.05-00 Eligible Deferred Compensation Plan Defined 10/27/2017
201743001 1362.04-00 Inadvertent Terminations 10/27/2017
201743000 6110.00-00 Index for Public Inspection of Written Determination 10/27/2017
201742036 431.00-00 Minimum Funding Standards for Multiemployer Plans 10/20/2017
201742035 431.00-00 Minimum Funding Standards for Multiemployer Plans 10/20/2017
201742034 408.00-00 Individual Retirement Accounts 10/20/2017
201742033 4945.04-04 Grants to Individuals 10/20/2017

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