IRS Written Determinations
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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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201924007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/14/2019
201924006 1362.04-00 Inadvertent Terminations 06/14/2019
201924006 1361.03-02 Qualified Subchapter S Trusts 06/14/2019
201924005 338.01-02 Time in which Election must be made 06/14/2019
201924005 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 06/14/2019
201924004 9100.00-00 Extension of Time for Making Certain Elections 06/14/2019
201924003 562.03-00 Preferential Dividends 06/14/2019
201924002 2632.00-00 Special Rules for Allocation of GST Exemption 06/14/2019
201924001 2632.00-00 Special Rules for Allocation of GST Exemption 06/14/2019
201924000 6110.00-00 Index for Public Inspection of Written Determination 06/14/2019
201923029 4945.04-04 Grants to Individuals 06/07/2019
201923028 4945.04-04 Grants to Individuals 06/07/2019
201923027 509.02-01 Publicly Supported Organizations 06/07/2019
201923026 501.03-31 Limitation of Beneficiaries 06/07/2019
201923026 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/07/2019
201923025 1361.05-00 Qualified Subchapter S Subsidiary 06/07/2019
201923025 9100.00-00 Extension of Time for Making Certain Elections 06/07/2019
201923025 1361.00-00 Definitions 06/07/2019
201923024 9100.22-00 Other 06/07/2019
201923024 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 06/07/2019
201923023 856.00-00 Definition of Real Estate Investment Trust 06/07/2019
201923023 9100.00-00 Extension of Time for Making Certain Elections 06/07/2019
201923022 2642.00-00 Inclusion Ratio 06/07/2019
201923022 9100.00-00 Extension of Time for Making Certain Elections 06/07/2019
201923022 2632.00-00 Special Rules for Allocation of GST Exemption 06/07/2019
201923021 9100.00-00 Extension of Time for Making Certain Elections 06/07/2019
201923021 7701.00-00 Definitions 06/07/2019
201923020 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 06/07/2019
201923019 45.00-00 Electricity Produced from Certain Renewable Sources 06/07/2019
201923018 9100.00-00 Extension of Time for Making Certain Elections 06/07/2019
201923018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/07/2019
201923018 7701.00-00 Definitions 06/07/2019
201923017 7701.00-00 Definitions 06/07/2019
201923017 9100.00-00 Extension of Time for Making Certain Elections 06/07/2019
201923017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/07/2019
201923016 401.06-00 Required Distributions 06/07/2019
201923016 401.06-02 Employee Dies Before Entire Interest Distributed 06/07/2019
201923016 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 06/07/2019
201923015 9100.00-00 Extension of Time for Making Certain Elections 06/07/2019
201923015 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 06/07/2019
201923014 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 06/07/2019
201923014 2010.04-00 Portability Election under Section 2010(c)(5)(A) 06/07/2019
201923013 7701.00-00 Definitions 06/07/2019
201923013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/07/2019
201923012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/07/2019
201923012 7701.00-00 Definitions 06/07/2019
201923011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/07/2019
201923011 7701.00-00 Definitions 06/07/2019
201923010 468B.02-00 Taxation of Designated Settlement Funds 06/07/2019
201923009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/07/2019

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