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
201815009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/13/2018
201815008 1504.00-00 Definitions 04/13/2018
201815008 1504.02-00 Includible Corporation v. Not an Includible Corporation 04/13/2018
201815007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/13/2018
201815007 7701.00-00 Definitions 04/13/2018
201815006 1362.04-00 Inadvertent Terminations 04/13/2018
201815005 61.40-00 Governmental Benefits and Subsidies 04/13/2018
201815005 6041.00-00 Information at Source 04/13/2018
201815004 1362.02-00 Termination of Election 04/13/2018
201815004 1362.01-00 Eligible v. Ineligible 04/13/2018
201815004 1362.00-00 Election by Small Business Corporation 04/13/2018
201815003 1362.01-01 Shareholder Consent 04/13/2018
201815003 1362.01-00 Eligible v. Ineligible 04/13/2018
201815003 1362.00-00 Election by Small Business Corporation 04/13/2018
201815003 1361.05-00 Qualified Subchapter S Subsidiary 04/13/2018
201815003 1361.01-04 More than One Class of Stock 04/13/2018
201815003 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 04/13/2018
201815003 1361.00-00 Definitions 04/13/2018
201815002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/13/2018
201815002 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 04/13/2018
201815001 9100.00-00 Extension of Time for Making Certain Elections 04/13/2018
201815001 2032.00-00 Alternate Valuation 04/13/2018
201815000 6110.00-00 Index for Public Inspection of Written Determination 04/13/2018
201814014 4945.04-04 Grants to Individuals 04/06/2018
201814013 4945.04-04 Grants to Individuals 04/06/2018

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