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.

  1. Enter a term in the Find box.
  2. Click the Search button.
jwenn Èd
Nimewo UILC Sijè Dat Piblikasyon
201730012 1001.02-00 Amount Realized 07/28/2017
201730012 170.01-00 Time of Making Contribution 07/28/2017
201730012 4941.00-00 Excise Taxes on Acts of Self-Dealing 07/28/2017
201730011 2010.04-00 Portability Election under § 2010(c)(5)(A) 07/28/2017
201730011 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 07/28/2017
201730010 332.01-00 Nonrecognition of Gain or Loss 07/28/2017
201730010 355.03-00 Active Business 07/28/2017
201730010 355.04-00 Business Purpose 07/28/2017
201730010 355.09-00 Distributions Within a Consolidated Group 07/28/2017
201730009 2010.04-00 Portability Election under § 2010(c)(5)(A) 07/28/2017
201730009 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 07/28/2017
201730008 1502.75-00 Filing Requirements 07/28/2017
201730008 9100.20-00 Section 1502; Election to File Consolidated Return 07/28/2017
201730007 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 07/28/2017
201730006 860D.00-00 REMIC Defined 07/28/2017
201730005 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 07/28/2017
201730005 9100.22-00 Other 07/28/2017
201730004 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 07/28/2017
201730004 9100.22-00 Other 07/28/2017
201730003 2010.04-00 Portability Election under § 2010(c)(5)(A) 07/28/2017
201730003 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 07/28/2017
201730002 1362.00-00 Election by Small Business Corporation 07/28/2017
201730002 1362.01-00 Eligible v. Ineligible 07/28/2017
201730002 1362.04-00 Inadvertent Terminations 07/28/2017
201730001 2010.04-00 Portability Election under § 2010(c)(5)(A) 07/28/2017

Official Adobe Website