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 Not sorted Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Sorted Descending Help on Released
201822006 1362.01-03 Late Elections 06/01/2018
201822005 9100.00-00 Extension of Time for Making Certain Elections 06/01/2018
201822004 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 06/01/2018
201822003 1362.00-00 Election by Small Business Corporation 06/01/2018
201822003 1362.04-00 Inadvertent Terminations 06/01/2018
201822002 7704.04-00 Inadvertent Termination 06/01/2018
201822002 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 06/01/2018
201822001 7701.00-00 Definitions 06/01/2018
201822001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/01/2018
201822000 6110.00-00 Index for Public Inspection of Written Determination 06/01/2018
201821016 4942.03-07 Set-Asides 05/25/2018
201821015 4942.03-07 Set-Asides 05/25/2018
201821014 4945.04-04 Grants to Individuals 05/25/2018
201821013 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 05/25/2018
201821012 1033.01-00 General Rule 05/25/2018
201821012 1033.02-00 Definition of Involuntary Conversion Events 05/25/2018
201821011 1362.04-00 Inadvertent Terminations 05/25/2018
201821011 1362.00-00 Election by Small Business Corporation 05/25/2018
201821010 1362.04-00 Inadvertent Terminations 05/25/2018
201821010 1362.00-00 Election by Small Business Corporation 05/25/2018
201821009 7701.00-00 Definitions 05/25/2018
201821009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/25/2018
201821008 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 05/25/2018
201821008 402.01-00 Exempt Trust 05/25/2018
201821008 402.08-05 By a Surviving Spouse 05/25/2018
201821007 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 05/25/2018
201821007 9100.22-00 Other 05/25/2018
201821006 9100.00-00 Extension of Time for Making Certain Elections 05/25/2018
201821006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/25/2018
201821006 7701.00-00 Definitions 05/25/2018
201821005 4942.03-05 Qualifying Distribution 05/25/2018
201821005 4944.03-00 Exception for Program-Related Investments 05/25/2018
201821004 6012.05-01 Estates or Trusts 05/25/2018
201821004 115.00-00 Income of States, Municipalities, etc. 05/25/2018
201821003 6012.05-01 Estates or Trusts 05/25/2018
201821003 115.00-00 Income of States, Municipalities, etc. 05/25/2018
201821002 6012.05-01 Estates or Trusts 05/25/2018
201821002 115.00-00 Income of States, Municipalities, etc. 05/25/2018
201821001 1362.04-00 Inadvertent Terminations 05/25/2018
201821000 6110.00-00 Index for Public Inspection of Written Determination 05/25/2018
201820021 4945.04-04 Grants to Individuals 05/18/2018
201820020 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 05/18/2018
201820019 501.06-01 Performance of Particular Services for Members 05/18/2018
201820018 6331.00-00 Levy and Distraint 05/18/2018
201820018 6335.00-00 Sale of Seized Property 05/18/2018
201820017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/18/2018
201820017 7701.00-00 Definitions 05/18/2018
201820016 351.00-00 Transfer to Corporation Controlled by Transferor 05/18/2018
201820016 355.01-00 Spin-Off 05/18/2018
201820015 2652.01-02 Special Election for QTIP 05/18/2018

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