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
201824005 168.24-01 Normalization Rules 06/15/2018
201824004 1362.01-01 Shareholder Consent 06/15/2018
201824004 1362.04-00 Inadvertent Terminations 06/15/2018
201824003 1361.03-03 Electing Small Business Trusts 06/15/2018
201824003 1362.04-00 Inadvertent Terminations 06/15/2018
201824003 1362.02-02 Ceases to be Small Business Corporation 06/15/2018
201824002 1361.03-03 Electing Small Business Trusts 06/15/2018
201824002 1362.04-00 Inadvertent Terminations 06/15/2018
201824002 1362.02-02 Ceases to be Small Business Corporation 06/15/2018
201824001 1361.03-03 Electing Small Business Trusts 06/15/2018
201824001 1362.04-00 Inadvertent Terminations 06/15/2018
201824001 1362.02-02 Ceases to be Small Business Corporation 06/15/2018
201824000 6110.00-00 Index for Public Inspection of Written Determination 06/15/2018
201823011 4942.03-07 Set-Asides 06/08/2018
201823010 4942.03-07 Set-Asides 06/08/2018
201823009 4945.04-04 Grants to Individuals 06/08/2018
201823008 4945.04-04 Grants to Individuals 06/08/2018
201823007 4945.04-04 Grants to Individuals 06/08/2018
201823006 501.03-30 Organizational and Operational Tests 06/08/2018
201823005 6402.00-00 Authority to Make Credits or Refunds 06/08/2018
201823004 1311.02-00 Correction Not Barred v. Barred at Time of Error 06/08/2018
201823003 1361.03-02 Qualified Subchapter S Trusts 06/08/2018
201823003 1362.04-00 Inadvertent Terminations 06/08/2018
201823002 1362.01-00 Eligible v. Ineligible 06/08/2018
201823002 1362.04-00 Inadvertent Terminations 06/08/2018

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