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 Not sorted Help on UILC Subject Not sorted Help on Subject Released Sorted Descending Help on Released
201805013 465.00-00 Deductions Limited to Amount at Risk 02/02/2018
201805013 465.02-05 Activities Separate v. Not Separate 02/02/2018
201805013 465.03-00 Other Activities 02/02/2018
201805012 368.14-00 Transfer by Corporation in Title 11 Case (Type "G") 02/02/2018
201805012 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 02/02/2018
201805011 302.05-01 Waiver of Family Attribution by Individual 02/02/2018
201805011 9100.22-00 Other 02/02/2018
201805010 1362.00-00 Election by Small Business Corporation 02/02/2018
201805010 1362.04-00 Inadvertent Terminations 02/02/2018
201805009 1362.04-00 Inadvertent Terminations 02/02/2018
201805008 302.00-00 Distributions in Redemption of Stock 02/02/2018
201805008 304.00-00 Redemption Through Use of Related Corporations 02/02/2018
201805007 304.00-00 Redemption Through Use of Related Corporations 02/02/2018
201805007 302.00-00 Distributions in Redemption of Stock 02/02/2018
201805006 302.00-00 Distributions in Redemption of Stock 02/02/2018
201805006 304.00-00 Redemption Through Use of Related Corporations 02/02/2018
201805005 304.00-00 Redemption Through Use of Related Corporations 02/02/2018
201805005 302.00-00 Distributions in Redemption of Stock 02/02/2018
201805004 302.00-00 Distributions in Redemption of Stock 02/02/2018
201805004 304.00-00 Redemption Through Use of Related Corporations 02/02/2018
201805003 304.00-00 Redemption Through Use of Related Corporations 02/02/2018
201805002 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 02/02/2018
201805002 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 02/02/2018
201805002 401.27-00 Medical, Etc. Benefits 02/02/2018
201805001 6701.02-00 Penalty Amount 02/02/2018
201805000 6110.00-00 Index for Public Inspection of Written Determination 02/02/2018
201804011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/26/2018
201804010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/26/2018
201804009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/26/2018
201804008 6694.00-00 Understatement of Taxpayer's Liability by Income Tax Return Preparer 01/26/2018
201804007 469.00-00 Passive Activity Losses and Credits Limited 01/26/2018
201804007 469.03-03 Definition of Activity 01/26/2018
201804007 469.14-00 Real Property Business 01/26/2018
201804007 9100.00-00 Extension of Time for Making Certain Elections 01/26/2018
201804006 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 01/26/2018
201804006 754.02-00 Timeliness of Election 01/26/2018
201804005 501.38-02 Electing Expenditure Test 01/26/2018
201804005 9100.00-00 Extension of Time for Making Certain Elections 01/26/2018
201804004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/26/2018
201804004 7701.00-00 Definitions 01/26/2018
201804003 7701.00-00 Definitions 01/26/2018
201804003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/26/2018
201804002 9100.00-00 Extension of Time for Making Certain Elections 01/26/2018
201804002 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 01/26/2018
201804001 1362.00-00 Election by Small Business Corporation 01/26/2018
201804001 1362.01-01 Shareholder Consent 01/26/2018
201804000 6110.00-00 Index for Public Inspection of Written Determination 01/26/2018
201803010 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 01/19/2018
201803010 501.04-07 Homeowners Association 01/19/2018
201803009 501.33-00 Private v. Public Interest Served 01/19/2018

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