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
202142016 4945.04-04 Grants to Individuals 10/22/2021
202142015 4945.04-04 Grants to Individuals 10/22/2021
202142014 6201.01-06 Assessment of Criminal Restitution 10/22/2021
202142013 6201.01-06 Assessment of Criminal Restitution 10/22/2021
202142012 6201.01-06 Assessment of Criminal Restitution 10/22/2021
202142011 6201.01-06 Assessment of Criminal Restitution 10/22/2021
202142010 7605.01-00 Restrictions on Examination of Taxpayer 10/22/2021
202142009 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 10/22/2021
202142009 951.00-00 Amounts Included in Gross Income of U.S. Shareholders (Included v. Not Included) 10/22/2021
202142009 6511.09-00 Timeliness of Claim 10/22/2021
202142009 6511.05-00 Amended or Supplemental Claims 10/22/2021
202142009 6511.03-06 Extension of Time by Agreement 10/22/2021
202142009 6511.03-03 Foreign Tax Credit 10/22/2021
202142009 6501.18-00 Special Rule for Certain Amended Returns - Exception to Period of Limitations 10/22/2021
202142009 6501.05-12 Failure to Report Income 10/22/2021
202142008 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 10/22/2021
202142008 9100.22-00 Other 10/22/2021
202142007 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 10/22/2021
202142007 9100.22-00 Other 10/22/2021
202142006 1361.03-00 Certain Trusts Permitted as Shareholders 10/22/2021
202142006 1362.04-00 Inadvertent Terminations 10/22/2021
202142006 1362.00-00 Election by Small Business Corporation 10/22/2021
202142006 1361.03-03 Electing Small Business Trusts 10/22/2021
202142005 856.00-00 Definition of Real Estate Investment Trust 10/22/2021
202142005 9100.00-00 Extension of Time for Making Certain Elections 10/22/2021
202142004 4943.03-00 Definition of Excess Business Holdings 10/22/2021
202142003 1361.00-00 Definitions 10/22/2021
202142003 1362.04-00 Inadvertent Terminations 10/22/2021
202142003 1362.02-00 Termination of Election 10/22/2021
202142003 1362.00-00 Election by Small Business Corporation 10/22/2021
202142003 1361.01-04 More than One Class of Stock 10/22/2021
202142003 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 10/22/2021
202142002 167.22-01 Normalization Rules 10/22/2021
202142001 988.01-00 Definition of Section 988 Transaction and Other Terms 10/22/2021
202142000 6110.00-00 Index for Public Inspection of Written Determination 10/22/2021
202141032 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 10/15/2021
202141031 4942.03-07 Set-Asides 10/15/2021
202141030 4942.03-07 Set-Asides 10/15/2021
202141029 501.03-30 Organizational and Operational Tests 10/15/2021
202141028 501.03-05 Corporations 10/15/2021
202141028 501.36-00 Business Activities 10/15/2021
202141028 501.35-00 "Exclusively" Test 10/15/2021
202141027 501.03-30 Organizational and Operational Tests 10/15/2021
202141027 501.33-00 Private v. Public Interest Served 10/15/2021
202141027 501.32-01 Distribution of Assets to Private Individuals 10/15/2021
202141026 501.33-00 Private v. Public Interest Served 10/15/2021
202141026 501.35-00 "Exclusively" Test 10/15/2021
202141025 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/15/2021
202141025 501.03-30 Organizational and Operational Tests 10/15/2021
202141025 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/15/2021

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