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
201806004 9100.22-00 Other 02/09/2018
201806003 1296.00-00 Passive Foreign Investment Company 02/09/2018
201806003 9100.22-00 Other 02/09/2018
201806002 1296.00-00 Passive Foreign Investment Company 02/09/2018
201806002 9100.22-00 Other 02/09/2018
201806001 1296.00-00 Passive Foreign Investment Company 02/09/2018
201806001 9100.22-00 Other 02/09/2018
201806000 6110.00-00 Index for Public Inspection of Written Determination 02/09/2018
201805016 4945.04-04 Grants to Individuals 02/02/2018
201805015 501.10-00 Domestic Fraternal Societies, Orders, and Associations 02/02/2018
201805014 501.04-07 Homeowners Association 02/02/2018
201805013 465.00-00 Deductions Limited to Amount at Risk 02/02/2018
201805013 465.03-00 Other Activities 02/02/2018
201805013 465.02-05 Activities Separate v. Not Separate 02/02/2018
201805012 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 02/02/2018
201805012 368.14-00 Transfer by Corporation in Title 11 Case (Type "G") 02/02/2018
201805011 302.05-01 Waiver of Family Attribution by Individual 02/02/2018
201805011 9100.22-00 Other 02/02/2018
201805010 1362.00-00 Election by Small Business Corporation 02/02/2018
201805010 1362.04-00 Inadvertent Terminations 02/02/2018
201805009 1362.04-00 Inadvertent Terminations 02/02/2018
201805008 302.00-00 Distributions in Redemption of Stock 02/02/2018
201805008 304.00-00 Redemption Through Use of Related Corporations 02/02/2018
201805007 302.00-00 Distributions in Redemption of Stock 02/02/2018
201805007 304.00-00 Redemption Through Use of Related Corporations 02/02/2018

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