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
201819007 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 05/11/2018
201819007 408.12-00 Deemed IRAs Under Qualified Employer Plans 05/11/2018
201819006 9100.00-00 Extension of Time for Making Certain Elections 05/11/2018
201819006 856.00-00 Definition of Real Estate Investment Trust 05/11/2018
201819005 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/11/2018
201819005 9100.00-00 Extension of Time for Making Certain Elections 05/11/2018
201819005 754.02-00 Timeliness of Election 05/11/2018
201819005 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 05/11/2018
201819004 104.02-00 Workmen's Compensation 05/11/2018
201819004 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 05/11/2018
201819003 1362.04-00 Inadvertent Terminations 05/11/2018
201819002 1362.04-00 Inadvertent Terminations 05/11/2018
201819002 1362.00-00 Election by Small Business Corporation 05/11/2018
201819002 1361.03-03 Electing Small Business Trusts 05/11/2018
201819002 1361.03-00 Certain Trusts Permitted as Shareholders 05/11/2018
201819002 1361.00-00 Definitions 05/11/2018
201819001 7704.04-00 Inadvertent Termination 05/11/2018
201819001 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 05/11/2018
201819000 6110.00-00 Index for Public Inspection of Written Determination 05/11/2018
201818021 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/04/2018
201818020 4945.04-04 Grants to Individuals 05/04/2018
201818019 4945.04-04 Grants to Individuals 05/04/2018
201818018 501.36-00 Business Activities 05/04/2018
201818018 501.35-00 "Exclusively" Test 05/04/2018
201818018 501.03-24 Scientific Organizations 05/04/2018

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