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
201144003 1362.00-00 Election by Small Business Corporation 11/04/2011
201146001 1362.00-00 Election by Small Business Corporation 11/18/2011
201146002 1362.00-00 Election by Small Business Corporation 11/18/2011
201147012 1362.00-00 Election by Small Business Corporation 11/25/2011
201150024 1362.00-00 Election by Small Business Corporation 12/16/2011
201201006 1362.00-00 Election by Small Business Corporation 01/06/2012
201205002 1362.00-00 Election by Small Business Corporation 02/03/2012
201205006 1362.00-00 Election by Small Business Corporation 02/03/2012
201206009 1362.00-00 Election by Small Business Corporation 02/10/2012
201206011 1362.00-00 Election by Small Business Corporation 02/10/2012
201211002 1362.00-00 Election by Small Business Corporation 03/16/2012
201211004 1362.00-00 Election by Small Business Corporation 03/16/2012
201211005 1362.00-00 Election by Small Business Corporation 03/16/2012
201211006 1362.00-00 Election by Small Business Corporation 03/16/2012
201211007 1362.00-00 Election by Small Business Corporation 03/16/2012
201214010 1362.00-00 Election by Small Business Corporation 04/06/2012
201215004 1362.00-00 Election by Small Business Corporation 04/13/2012
201216027 1362.00-00 Election by Small Business Corporation 04/20/2012
201217006 1362.00-00 Election by Small Business Corporation 04/27/2012
201217009 1362.00-00 Election by Small Business Corporation 04/27/2012
201217013 1362.00-00 Election by Small Business Corporation 04/27/2012
201218008 1362.00-00 Election by Small Business Corporation 05/04/2012
201218009 1362.00-00 Election by Small Business Corporation 05/04/2012
201219014 1362.00-00 Election by Small Business Corporation 05/11/2012
201220023 1362.00-00 Election by Small Business Corporation 05/18/2012
201222020 1362.00-00 Election by Small Business Corporation 06/01/2012
201222023 1362.00-00 Election by Small Business Corporation 06/01/2012
201226001 1362.00-00 Election by Small Business Corporation 06/29/2012
201226013 1362.00-00 Election by Small Business Corporation 06/29/2012
201226017 1362.00-00 Election by Small Business Corporation 06/29/2012
201227003 1362.00-00 Election by Small Business Corporation 07/06/2012
201228003 1362.00-00 Election by Small Business Corporation 07/13/2012
201232005 1362.00-00 Election by Small Business Corporation 08/10/2012
201238006 1362.00-00 Election by Small Business Corporation 09/21/2012
201238014 1362.00-00 Election by Small Business Corporation 09/21/2012
201238015 1362.00-00 Election by Small Business Corporation 09/21/2012
201239001 1362.00-00 Election by Small Business Corporation 09/28/2012
201242009 1362.00-00 Election by Small Business Corporation 10/19/2012
201243009 1362.00-00 Election by Small Business Corporation 10/26/2012
201246008 1362.00-00 Election by Small Business Corporation 11/16/2012
201247012 1362.00-00 Election by Small Business Corporation 11/23/2012
201248013 1362.00-00 Election by Small Business Corporation 11/30/2012
201250011 1362.00-00 Election by Small Business Corporation 12/14/2012
201251007 1362.00-00 Election by Small Business Corporation 12/21/2012
201252001 1362.00-00 Election by Small Business Corporation 12/28/2012
201301008 1362.00-00 Election by Small Business Corporation 01/04/2013
201301011 1362.00-00 Election by Small Business Corporation 01/04/2013
201306009 1362.00-00 Election by Small Business Corporation 02/08/2013
201308008 1362.00-00 Election by Small Business Corporation 02/22/2013
201310019 1362.00-00 Election by Small Business Corporation 03/08/2013
201310035 1362.00-00 Election by Small Business Corporation 03/08/2013
201311005 1362.00-00 Election by Small Business Corporation 03/15/2013
201311017 1362.00-00 Election by Small Business Corporation 03/15/2013
201314030 1362.00-00 Election by Small Business Corporation 04/05/2013
201316012 1362.00-00 Election by Small Business Corporation 04/19/2013
201320008 1362.00-00 Election by Small Business Corporation 05/17/2013
201322006 1362.00-00 Election by Small Business Corporation 05/31/2013
201322016 1362.00-00 Election by Small Business Corporation 05/31/2013
201322036 1362.00-00 Election by Small Business Corporation 05/31/2013
201324011 1362.00-00 Election by Small Business Corporation 06/13/2013
201328004 1362.00-00 Election by Small Business Corporation 07/12/2013
201328026 1362.00-00 Election by Small Business Corporation 07/12/2013
201328029 1362.00-00 Election by Small Business Corporation 07/12/2013
201330017 1362.00-00 Election by Small Business Corporation 07/26/2013
201330018 1362.00-00 Election by Small Business Corporation 07/26/2013
201334030 1362.00-00 Election by Small Business Corporation 08/23/2013
201334031 1362.00-00 Election by Small Business Corporation 08/23/2013
201338012 1362.00-00 Election by Small Business Corporation 09/20/2013
201340002 1362.00-00 Election by Small Business Corporation 10/04/2013
201343016 1362.00-00 Election by Small Business Corporation 10/25/2013
201345018 1362.00-00 Election by Small Business Corporation 11/08/2013
201346004 1362.00-00 Election by Small Business Corporation 11/15/2013
201405007 1362.00-00 Election by Small Business Corporation 01/31/2014
201408003 1362.00-00 Election by Small Business Corporation 02/21/2014
201408011 1362.00-00 Election by Small Business Corporation 02/21/2014
201414010 1362.00-00 Election by Small Business Corporation 04/04/2014
201416004 1362.00-00 Election by Small Business Corporation 04/18/2014
201418008 1362.00-00 Election by Small Business Corporation 05/02/2014
201418044 1362.00-00 Election by Small Business Corporation 05/02/2014
201418045 1362.00-00 Election by Small Business Corporation 05/02/2014
201420002 1362.00-00 Election by Small Business Corporation 05/16/2014
201425003 1362.00-00 Election by Small Business Corporation 06/20/2014
201425008 1362.00-00 Election by Small Business Corporation 06/20/2014
201426011 1362.00-00 Election by Small Business Corporation 06/27/2014
201429001 1362.00-00 Election by Small Business Corporation 07/18/2014
201431006 1362.00-00 Election by Small Business Corporation 08/01/2014
201437009 1362.00-00 Election by Small Business Corporation 09/12/2014
201442038 1362.00-00 Election by Small Business Corporation 10/17/2014
201442047 1362.00-00 Election by Small Business Corporation 10/17/2014
201443006 1362.00-00 Election by Small Business Corporation 10/24/2014
201443014 1362.00-00 Election by Small Business Corporation 10/24/2014
201444007 1362.00-00 Election by Small Business Corporation 10/31/2014
201447009 1362.00-00 Election by Small Business Corporation 11/21/2014
201503004 1362.00-00 Election by Small Business Corporation 01/16/2015
201507011 1362.00-00 Election by Small Business Corporation 02/13/2015
201516029 1362.00-00 Election by Small Business Corporation 04/17/2015
201516054 1362.00-00 Election by Small Business Corporation 04/17/2015
201519016 1362.00-00 Election by Small Business Corporation 05/08/2015
201527019 1362.00-00 Election by Small Business Corporation 07/03/2015
201537001 1362.00-00 Election by Small Business Corporation 09/11/2015
201538010 1362.00-00 Election by Small Business Corporation 09/18/2015
201539019 1362.00-00 Election by Small Business Corporation 09/25/2015
201544020 1362.00-00 Election by Small Business Corporation 10/30/2015
201549017 1362.00-00 Election by Small Business Corporation 12/04/2015
201550001 1362.00-00 Election by Small Business Corporation 12/11/2015
201603015 1362.00-00 Election by Small Business Corporation 01/15/2016
201604005 1362.00-00 Election by Small Business Corporation 01/22/2016
201604006 1362.00-00 Election by Small Business Corporation 01/22/2016
201608007 1362.00-00 Election by Small Business Corporation 02/19/2016
201610005 1362.00-00 Election by Small Business Corporation 03/04/2016
201614025 1362.00-00 Election by Small Business Corporation 04/01/2016
201631007 1362.00-00 Election by Small Business Corporation 07/29/2016
201632013 1362.00-00 Election by Small Business Corporation 08/05/2016
201633005 1362.00-00 Election by Small Business Corporation 08/12/2016
201633029 1362.00-00 Election by Small Business Corporation 08/12/2016
201634001 1362.00-00 Election by Small Business Corporation 08/19/2016
201634003 1362.00-00 Election by Small Business Corporation 08/19/2016
201634004 1362.00-00 Election by Small Business Corporation 08/19/2016
201634005 1362.00-00 Election by Small Business Corporation 08/19/2016
201634007 1362.00-00 Election by Small Business Corporation 08/19/2016
201634008 1362.00-00 Election by Small Business Corporation 08/19/2016
201636013 1362.00-00 Election by Small Business Corporation 09/02/2016
201636033 1362.00-00 Election by Small Business Corporation 09/02/2016
201648006 1362.00-00 Election by Small Business Corporation 11/25/2016
201650007 1362.00-00 Election by Small Business Corporation 12/09/2016
201702014 1362.00-00 Election by Small Business Corporation 01/13/2017
201706001 1362.00-00 Election by Small Business Corporation 02/10/2017
201706013 1362.00-00 Election by Small Business Corporation 02/10/2017
201706014 1362.00-00 Election by Small Business Corporation 02/10/2017
201709015 1362.00-00 Election by Small Business Corporation 03/03/2017
201710017 1362.00-00 Election by Small Business Corporation 03/10/2017
201710021 1362.00-00 Election by Small Business Corporation 03/10/2017
201710022 1362.00-00 Election by Small Business Corporation 03/10/2017
201714007 1362.00-00 Election by Small Business Corporation 04/07/2017
201721008 1362.00-00 Election by Small Business Corporation 05/26/2017
201722019 1362.00-00 Election by Small Business Corporation 06/02/2017
201724013 1362.00-00 Election by Small Business Corporation 06/16/2017
201727001 1362.00-00 Election by Small Business Corporation 07/07/2017
201729016 1362.00-00 Election by Small Business Corporation 07/21/2017
201730002 1362.00-00 Election by Small Business Corporation 07/28/2017
201732015 1362.00-00 Election by Small Business Corporation 08/11/2017
201732020 1362.00-00 Election by Small Business Corporation 08/11/2017
201741008 1362.00-00 Election by Small Business Corporation 10/13/2017
201741009 1362.00-00 Election by Small Business Corporation 10/13/2017
201741014 1362.00-00 Election by Small Business Corporation 10/13/2017
201743015 1362.00-00 Election by Small Business Corporation 10/27/2017
201747004 1362.00-00 Election by Small Business Corporation 11/24/2017
201750013 1362.00-00 Election by Small Business Corporation 12/15/2017
201801004 1362.00-00 Election by Small Business Corporation 01/05/2018
201801008 1362.00-00 Election by Small Business Corporation 01/05/2018
201804001 1362.00-00 Election by Small Business Corporation 01/26/2018
201805010 1362.00-00 Election by Small Business Corporation 02/02/2018
201807002 1362.00-00 Election by Small Business Corporation 02/16/2018
201807003 1362.00-00 Election by Small Business Corporation 02/16/2018
201807004 1362.00-00 Election by Small Business Corporation 02/16/2018
201810003 1362.00-00 Election by Small Business Corporation 03/09/2018
201810006 1362.00-00 Election by Small Business Corporation 03/09/2018
201813007 1362.00-00 Election by Small Business Corporation 03/30/2018
201813008 1362.00-00 Election by Small Business Corporation 03/30/2018
201813009 1362.00-00 Election by Small Business Corporation 03/30/2018
201813010 1362.00-00 Election by Small Business Corporation 03/30/2018
201813011 1362.00-00 Election by Small Business Corporation 03/30/2018
201813012 1362.00-00 Election by Small Business Corporation 03/30/2018
201813013 1362.00-00 Election by Small Business Corporation 03/30/2018
201813014 1362.00-00 Election by Small Business Corporation 03/30/2018
201813015 1362.00-00 Election by Small Business Corporation 03/30/2018
201815003 1362.00-00 Election by Small Business Corporation 04/13/2018
201815004 1362.00-00 Election by Small Business Corporation 04/13/2018
201817015 1362.00-00 Election by Small Business Corporation 04/27/2018
201819002 1362.00-00 Election by Small Business Corporation 05/11/2018
201820001 1362.00-00 Election by Small Business Corporation 05/18/2018
201820009 1362.00-00 Election by Small Business Corporation 05/18/2018
201821010 1362.00-00 Election by Small Business Corporation 05/25/2018
201821011 1362.00-00 Election by Small Business Corporation 05/25/2018
201822003 1362.00-00 Election by Small Business Corporation 06/01/2018
201824007 1362.00-00 Election by Small Business Corporation 06/15/2018
201825018 1362.00-00 Election by Small Business Corporation 06/22/2018
200114029 1362.01-00 Eligible v. Ineligible 04/06/2001
200123058 1362.01-00 Eligible v. Ineligible 06/08/2001
200217048 1362.01-00 Eligible v. Ineligible 04/26/2002
200222009 1362.01-00 Eligible v. Ineligible 05/31/2002
200306026 1362.01-00 Eligible v. Ineligible 02/07/2003
200344019 1362.01-00 Eligible v. Ineligible 10/31/2003
200420027 1362.01-00 Eligible v. Ineligible 05/14/2004
200423002 1362.01-00 Eligible v. Ineligible 06/04/2004
200423005 1362.01-00 Eligible v. Ineligible 06/04/2004
200428001 1362.01-00 Eligible v. Ineligible 07/09/2004
200428028 1362.01-00 Eligible v. Ineligible 07/09/2004
200434016 1362.01-00 Eligible v. Ineligible 08/20/2004
200437008 1362.01-00 Eligible v. Ineligible 09/10/2004
200439013 1362.01-00 Eligible v. Ineligible 09/24/2004
200441016 1362.01-00 Eligible v. Ineligible 10/08/2004
200452005 1362.01-00 Eligible v. Ineligible 12/24/2004
200513001 1362.01-00 Eligible v. Ineligible 04/01/2005
200528006 1362.01-00 Eligible v. Ineligible 07/15/2005
200620013 1362.01-00 Eligible v. Ineligible 05/19/2006
200705011 1362.01-00 Eligible v. Ineligible 02/02/2007
200705022 1362.01-00 Eligible v. Ineligible 02/02/2007
200724005 1362.01-00 Eligible v. Ineligible 06/15/2007
200724030 1362.01-00 Eligible v. Ineligible 06/15/2007

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