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
201835001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/31/2018
201835000 6110.00-00 Index for Public Inspection of Written Determination 08/31/2018
201834016 4945.04-04 Grants to Individuals 08/24/2018
201834015 4945.04-04 Grants to Individuals 08/24/2018
201834014 4945.04-04 Grants to Individuals 08/24/2018
201834013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/24/2018
201834012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/24/2018
201834011 2519.00-00 Disposition of Certain Life Estates 08/24/2018
201834011 2511.00-00 Transfers in General (Gift v. Not a Gift) 08/24/2018
201834011 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 08/24/2018
201834011 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/24/2018
201834010 1031.00-00 Exchange of Property Held for Productive Use or Investment 08/24/2018
201834009 1361.03-03 Electing Small Business Trusts 08/24/2018
201834008 1361.03-03 Electing Small Business Trusts 08/24/2018
201834007 1361.03-03 Electing Small Business Trusts 08/24/2018
201834006 355.03-00 Active Business 08/24/2018
201834006 355.01-01 Split-Off 08/24/2018
201834006 355.01-00 Spin-Off 08/24/2018
201834005 9100.00-00 Extension of Time for Making Certain Elections 08/24/2018
201834005 7701.00-00 Definitions 08/24/2018
201834005 2632.02-00 Deemed Allocation to Certain Lifetime Direct Skips 08/24/2018
201834005 2632.00-00 Special Rules for Allocation of GST Exemption 08/24/2018
201834004 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 08/24/2018
201834004 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/24/2018
201834003 7701.00-00 Definitions 08/24/2018
201834002 9100.00-00 Extension of Time for Making Certain Elections 08/24/2018
201834002 2642.00-00 Inclusion Ratio 08/24/2018
201834001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/24/2018
201834001 9100.00-00 Extension of Time for Making Certain Elections 08/24/2018
201834001 7701.00-00 Definitions 08/24/2018
201834000 6110.00-00 Index for Public Inspection of Written Determination 08/24/2018
201833032 501.33-00 Private v. Public Interest Served 08/17/2018
201833032 501.36-00 Business Activities 08/17/2018
201833032 501.35-00 "Exclusively" Test 08/17/2018
201833031 4945.04-04 Grants to Individuals 08/17/2018
201833030 4945.04-04 Grants to Individuals 08/17/2018
201833029 4945.04-04 Grants to Individuals 08/17/2018
201833028 4945.04-04 Grants to Individuals 08/17/2018
201833027 4942.03-07 Set-Asides 08/17/2018
201833026 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/17/2018
201833025 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/17/2018
201833024 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/17/2018
201833023 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/17/2018
201833022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/17/2018
201833021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/17/2018
201833020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/17/2018
201833019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/17/2018
201833018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/17/2018
201833018 501.03-30 Organizational and Operational Tests 08/17/2018
201833017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/17/2018

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