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
201750018 501.33-00 Private v. Public Interest Served 12/15/2017
201750017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/15/2017
201750016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/15/2017
201750015 9100.00-00 Extension of Time for Making Certain Elections 12/15/2017
201750015 108.02-01 Election to Reduce Basis of Depreciable Property First 12/15/2017
201750015 108.01-00 Exclusion From Gross Income 12/15/2017
201750014 9100.00-00 Extension of Time for Making Certain Elections 12/15/2017
201750014 2654.00-00 Special Rules 12/15/2017
201750014 2652.01-02 Special Election for QTIP 12/15/2017
201750013 1362.04-00 Inadvertent Terminations 12/15/2017
201750013 1362.00-00 Election by Small Business Corporation 12/15/2017
201750012 9100.04-00 Section 168; MACRS 12/15/2017
201750012 168.00-00 Modified Accelerated Cost Recovery System 12/15/2017
201750011 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/15/2017
201750010 412.06-00 Minimum Funding Waiver 12/15/2017
201750009 7701.03-11 Fixed Investment Trusts 12/15/2017
201750008 9100.10-01 Accounting Methods 12/15/2017
201750008 9100.00-00 Extension of Time for Making Certain Elections 12/15/2017
201750008 884.08-10 Complete Termination of a U. S. Business 12/15/2017
201750008 453.06-06 Election Out 12/15/2017
201750008 453.06-00 Timely v. Untimely Elections 12/15/2017
201750007 1362.04-00 Inadvertent Terminations 12/15/2017
201750006 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 12/15/2017
201750005 992.02-00 Election 12/15/2017
201750005 9100.22-00 Other 12/15/2017

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