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.

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Number UILC Subject Release Date
201732026 9100.00-00 Extension of Time for Making Certain Elections 08/11/2017
201732025 1502.75-00 Filing Requirements 08/11/2017
201732025 9100.20-00 Section 1502; Election to File Consolidated Return 08/11/2017
201732024 9100.00-00 Extension of Time for Making Certain Elections 08/11/2017
201732023 2010.04-00 Portability Election under § 2010(c)(5)(A) 08/11/2017
201732023 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 08/11/2017
201732022 2010.04-00 Portability Election under § 2010(c)(5)(A) 08/11/2017
201732022 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 08/11/2017
201732021 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 08/11/2017
201732020 1362.00-00 Election by Small Business Corporation 08/11/2017
201732020 1362.01-00 Eligible v. Ineligible 08/11/2017
201732020 1362.01-02 Election After Termination 08/11/2017
201732020 1362.02-00 Termination of Election 08/11/2017
201732020 1362.02-02 Ceases to be Small Business Corporation 08/11/2017
201732020 1362.04-00 Inadvertent Terminations 08/11/2017
201732019 2010.04-00 Portability Election under § 2010(c)(5)(A) 08/11/2017
201732019 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 08/11/2017
201732018 2010.04-00 Portability Election under § 2010(c)(5)(A) 08/11/2017
201732018 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 08/11/2017
201732017 2010.04-00 Portability Election under § 2010(c)(5)(A) 08/11/2017
201732017 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 08/11/2017
201732016 2010.04-00 Portability Election under § 2010(c)(5)(A) 08/11/2017
201732016 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 08/11/2017
201732015 1362.00-00 Election by Small Business Corporation 08/11/2017
201732015 1362.01-00 Eligible v. Ineligible 08/11/2017
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