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
201728002 9100.20-00 Section 1502; Election to File Consolidated Return 07/14/2017
201728001 9100.00-00 Extension of Time for Making Certain Elections 07/14/2017
201728000 6110.00-00 Index for Public Inspection of Written Determination 07/14/2017
201727011 412.00-00 Minimum Funding Standards 07/07/2017
201727010 4942.03-07 Set-Asides 07/07/2017
201727009 4942.03-07 Set-Asides 07/07/2017
201727008 641.00-00 Imposition of Tax 07/07/2017
201727007 6402.01-02 Credits Against Estimated Tax 07/07/2017
201727006 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 07/07/2017
201727006 871.00-00 Tax on Nonresident Alien Individuals 07/07/2017
201727005 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 07/07/2017
201727005 871.00-00 Tax on Nonresident Alien Individuals 07/07/2017
201727004 6532.00-00 Periods of Limitation on Suits (Barred v. Not Barred) 07/07/2017
201727004 6601.00-00 Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax (Interest v. No Interest Imposed) 07/07/2017
201727004 6621.00-00 Determination of Rate of Interest; Compounding of Interest 07/07/2017
201727004 6651.00-00 Failure to File Tax Returns or Pay Tax (Addition v. No Addition to Tax) 07/07/2017
201727004 6662.00-00 Accuracy-related penalty 07/07/2017
201727004 6664.01-00 Definition of Underpayment 07/07/2017
201727004 6665.00-00 Applicable Rules 07/07/2017
201727004 6676.00-00 Erroneous claim for refund or credit 07/07/2017
201727004 6697.00-00 Assessable Penalties with Respect to Liability for Tax of Regulated Investment Companies 07/07/2017
201727004 860.00-00 Deduction for Deficiency Dividends 07/07/2017
201727004 860.02-00 Interest and Addition to Tax 07/07/2017
201727004 860.04-00 Determination 07/07/2017
201727004 860.06-00 Claim Required for Dividend Deduction 07/07/2017
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