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
201824002 1362.04-00 Inadvertent Terminations 06/15/2018
201824002 1362.02-02 Ceases to be Small Business Corporation 06/15/2018
201824002 1361.03-03 Electing Small Business Trusts 06/15/2018
201824001 1362.04-00 Inadvertent Terminations 06/15/2018
201824001 1362.02-02 Ceases to be Small Business Corporation 06/15/2018
201824001 1361.03-03 Electing Small Business Trusts 06/15/2018
201824000 6110.00-00 Index for Public Inspection of Written Determination 06/15/2018
201823011 4942.03-07 Set-Asides 06/08/2018
201823010 4942.03-07 Set-Asides 06/08/2018
201823009 4945.04-04 Grants to Individuals 06/08/2018
201823008 4945.04-04 Grants to Individuals 06/08/2018
201823007 4945.04-04 Grants to Individuals 06/08/2018
201823006 501.03-30 Organizational and Operational Tests 06/08/2018
201823005 6402.00-00 Authority to Make Credits or Refunds 06/08/2018
201823004 1311.02-00 Correction Not Barred v. Barred at Time of Error 06/08/2018
201823003 1362.04-00 Inadvertent Terminations 06/08/2018
201823003 1361.03-02 Qualified Subchapter S Trusts 06/08/2018
201823002 1362.04-00 Inadvertent Terminations 06/08/2018
201823002 1362.01-00 Eligible v. Ineligible 06/08/2018
201823002 1362.01-03 Late Elections 06/08/2018
201823001 754.02-00 Timeliness of Election 06/08/2018
201823001 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/08/2018
201823001 9100.00-00 Extension of Time for Making Certain Elections 06/08/2018
201823001 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 06/08/2018
201823000 6110.00-00 Index for Public Inspection of Written Determination 06/08/2018
201822034 431.00-00 Minimum Funding Standards for Multiemployer Plans 06/01/2018
201822033 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 06/01/2018
201822032 501.33-00 Private v. Public Interest Served 06/01/2018
201822032 501.32-01 Distribution of Assets to Private Individuals 06/01/2018
201822032 501.03-30 Organizational and Operational Tests 06/01/2018
201822031 4945.04-04 Grants to Individuals 06/01/2018
201822030 501.33-00 Private v. Public Interest Served 06/01/2018
201822029 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/01/2018
201822029 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 06/01/2018
201822028 6413.00-00 Special Rules Applicable to Certain Employment Taxes 06/01/2018
201822027 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 06/01/2018
201822026 247.04-00 Other 06/01/2018
201822025 168.36-00 Additional First Year Depreciation 06/01/2018
201822024 9100.00-00 Extension of Time for Making Certain Elections 06/01/2018
201822023 9100.00-00 Extension of Time for Making Certain Elections 06/01/2018
201822022 9100.00-00 Extension of Time for Making Certain Elections 06/01/2018
201822021 9100.00-00 Extension of Time for Making Certain Elections 06/01/2018
201822020 9100.00-00 Extension of Time for Making Certain Elections 06/01/2018
201822019 9100.00-00 Extension of Time for Making Certain Elections 06/01/2018
201822018 9100.00-00 Extension of Time for Making Certain Elections 06/01/2018
201822017 9100.00-00 Extension of Time for Making Certain Elections 06/01/2018
201822016 9100.00-00 Extension of Time for Making Certain Elections 06/01/2018
201822015 9100.00-00 Extension of Time for Making Certain Elections 06/01/2018
201822014 9100.00-00 Extension of Time for Making Certain Elections 06/01/2018
201822013 9100.00-00 Extension of Time for Making Certain Elections 06/01/2018

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