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
201744002 7701.00-00 Definitions 11/03/2017
201744001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/03/2017
201744001 7701.00-00 Definitions 11/03/2017
201744000 6110.00-00 Index for Public Inspection of Written Determination 11/03/2017
201743019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/27/2017
201743019 501.03-30 Organizational and Operational Tests 10/27/2017
201743018 501.03-05 Corporations 10/27/2017
201743018 501.03-30 Organizational and Operational Tests 10/27/2017
201743018 501.36-01 Section 501(c)(3) Organizations 10/27/2017
201743017 355.06-00 Device 10/27/2017
201743016 1362.01-03 Late Elections 10/27/2017
201743015 1362.00-00 Election by Small Business Corporation 10/27/2017
201743015 1362.04-00 Inadvertent Terminations 10/27/2017
201743014 911.11-03 Reelection 10/27/2017
201743013 2032A.00-00 Valuation of Farm Real Property 10/27/2017
201743012 1362.04-00 Inadvertent Terminations 10/27/2017
201743011 61.22-00 Discharge of Indebtedness 10/27/2017
201743010 6041.08-00 Payments By United States Or A State 10/27/2017
201743010 61.40-00 Governmental Benefits and Subsidies 10/27/2017
201743010 61.00-00 Gross Income v. Not Gross Income 10/27/2017
201743009 167.22-01 Normalization Rules 10/27/2017
201743008 9100.00-00 Extension of Time for Making Certain Elections 10/27/2017
201743007 9100.00-00 Extension of Time for Making Certain Elections 10/27/2017
201743006 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 10/27/2017
201743006 1362.04-00 Inadvertent Terminations 10/27/2017

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