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
201802005 9100.00-00 Extension of Time for Making Certain Elections 01/12/2018
201802005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/12/2018
201802005 7701.00-00 Definitions 01/12/2018
201802004 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 01/12/2018
201802003 45C.00-00 (Formerly Section 28) Clinical Testing Expenses for Certain Drugs 01/12/2018
201802002 2642.00-00 Inclusion Ratio 01/12/2018
201802002 9100.00-00 Extension of Time for Making Certain Elections 01/12/2018
201802001 2642.00-00 Inclusion Ratio 01/12/2018
201802001 9100.00-00 Extension of Time for Making Certain Elections 01/12/2018
201802000 6110.00-00 Index for Public Inspection of Written Determination 01/12/2018
201801015 431.00-00 Minimum Funding Standards for Multiemployer Plans 01/05/2018
201801014 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 01/05/2018
201801014 501.36-00 Business Activities 01/05/2018
201801013 501.35-00 "Exclusively" Test 01/05/2018
201801013 501.33-00 Private v. Public Interest Served 01/05/2018
201801012 355.01-00 Spin-Off 01/05/2018
201801012 355.10-00 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled 01/05/2018
201801012 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 01/05/2018
201801011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/05/2018
201801011 663.04-00 65-Day Rule 01/05/2018
201801010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/05/2018
201801010 7701.00-00 Definitions 01/05/2018
201801009 337.03-00 Sale or Exchange 01/05/2018
201801009 9100.22-00 Other 01/05/2018
201801008 1362.01-00 Eligible v. Ineligible 01/05/2018

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