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 Not sorted Help on Number UILC Sorted Ascending Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
201010020 115.00-00 Income of States, Municipalities, etc. 03/12/2010
200907021 1362.01-03 Late Elections 02/13/2009
200907020 1502.75-00 Filing Requirements 02/13/2009
200907019 165.07-01 Elections 02/13/2009
200911009 2032A.02-04 Material Participation Test 03/13/2009
200911009 2032A.03-00 Decedents Who are Retired or Disabled 03/13/2009
200911009 2032A.04-00 Special Rule for Surviving Spouses 03/13/2009
200907001 355.01-01 Split-Off 02/13/2009
200907013 355.01-01 Split-Off 02/13/2009
200907023 355.01-01 Split-Off 02/13/2009
200907013 368.00-00 Definitions Relating to Corporate Reorganizations 02/13/2009
200907013 368.04-00 Assets for Control of Transferee (Type "D") 02/13/2009
201426029 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 06/27/2014
200907002 9100.00-00 Extension of Time for Making Certain Elections 02/13/2009
200907003 9100.00-00 Extension of Time for Making Certain Elections 02/13/2009
200907004 9100.00-00 Extension of Time for Making Certain Elections 02/13/2009
200907005 9100.00-00 Extension of Time for Making Certain Elections 02/13/2009
200907011 9100.00-00 Extension of Time for Making Certain Elections 02/13/2009
200907015 9100.00-00 Extension of Time for Making Certain Elections 02/13/2009
200907022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/13/2009
201652021 0099.07-00 Disclosure-Includes FOIA 12/23/2016
200917041 0099.09-00 Ethics 04/24/2009
200851061 01.00.00-00 ADMINISTRATION 12/19/2008
200910057 01.00.00-00 ADMINISTRATION 03/06/2009
200944040 01.00.00-00 ADMINISTRATION 10/30/2009

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