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
202119009 4945.04-04 Grants to Individuals 05/14/2021
202119008 9100.22-00 Other 05/14/2021
202119008 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 05/14/2021
202119007 197.00-00 Amortization of Goodwill & Certain Other Intangibles 05/14/2021
202119006 9100.22-00 Other 05/14/2021
202119006 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 05/14/2021
202119006 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 05/14/2021
202119005 9100.04-00 Section 168; MACRS 05/14/2021
202119004 9100.00-00 Extension of Time for Making Certain Elections 05/14/2021
202119004 108.02-00 Reduction of Tax Attributes 05/14/2021
202119004 108.01-04 Qualified Real Property Business Indebtedness Exclusion 05/14/2021
202119004 108.01-00 Exclusion From Gross Income 05/14/2021
202119004 108.00-00 Income From Discharge of Indebtedness 05/14/2021
202119003 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 05/14/2021
202119002 508.00-00 Special Rules With Respect to Section 501 (c)(3) Organizations 05/14/2021
202119002 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 05/14/2021
202119002 4945.00-00 Excise Taxes on Taxable Expenditures 05/14/2021
202119002 4942.00-00 Taxes on Failure to Distribute Income 05/14/2021
202119002 4941.00-00 Excise Taxes on Acts of Self-Dealing 05/14/2021
202119001 6110.05-00 Deletion of Certain Information 05/14/2021
202119000 6110.00-00 Index for Public Inspection of Written Determination 05/14/2021
202118024 4942.03-07 Set-Asides 05/07/2021
202118023 4945.04-04 Grants to Individuals 05/07/2021
202118022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/07/2021
202118022 501.33-00 Private v. Public Interest Served 05/07/2021

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