IRS Written Determinations
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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
201824016 4945.04-04 Grants to Individuals 06/15/2018
201824015 4942.03-07 Set-Asides 06/15/2018
201824014 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 06/15/2018
201824014 501.05-01 Agriculture and Horticulture Organizations 06/15/2018
201824014 501.05-00 Labor Organizations 06/15/2018
201824013 507.07-00 Aggregate Tax Benefit 06/15/2018
201824012 501.03-05 Corporations 06/15/2018
201824012 501.03-30 Organizational and Operational Tests 06/15/2018
201824011 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 06/15/2018
201824011 9100.22-00 Other 06/15/2018
201824010 1362.04-00 Inadvertent Terminations 06/15/2018
201824009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/15/2018
201824009 7701.00-00 Definitions 06/15/2018
201824008 7701.00-00 Definitions 06/15/2018
201824008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/15/2018
201824007 1361.05-00 Qualified Subchapter S Subsidiary 06/15/2018
201824007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/15/2018
201824007 1362.04-00 Inadvertent Terminations 06/15/2018
201824007 1362.00-00 Election by Small Business Corporation 06/15/2018
201824006 168.24-01 Normalization Rules 06/15/2018
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 1362.04-00 Inadvertent Terminations 06/08/2018
201823003 1361.03-02 Qualified Subchapter S Trusts 06/08/2018
201823002 1362.01-00 Eligible v. Ineligible 06/08/2018
201823002 1362.04-00 Inadvertent Terminations 06/08/2018
201823002 1362.01-03 Late Elections 06/08/2018
201823001 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 06/08/2018
201823001 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/08/2018
201823001 9100.00-00 Extension of Time for Making Certain Elections 06/08/2018
201823001 754.02-00 Timeliness of Election 06/08/2018
201823000 6110.00-00 Index for Public Inspection of Written Determination 06/08/2018
201822034 431.00-00 Minimum Funding Standards for Multiemployer Plans 06/01/2018
201822033 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 06/01/2018
201822032 501.33-00 Private v. Public Interest Served 06/01/2018
201822032 501.32-01 Distribution of Assets to Private Individuals 06/01/2018
201822032 501.03-30 Organizational and Operational Tests 06/01/2018
201822031 4945.04-04 Grants to Individuals 06/01/2018
201822030 501.33-00 Private v. Public Interest Served 06/01/2018
201822029 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/01/2018
201822029 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 06/01/2018
201822028 6413.00-00 Special Rules Applicable to Certain Employment Taxes 06/01/2018
201822027 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 06/01/2018
201822026 247.04-00 Other 06/01/2018
201822025 168.36-00 Additional First Year Depreciation 06/01/2018
201822024 9100.00-00 Extension of Time for Making Certain Elections 06/01/2018
201822023 9100.00-00 Extension of Time for Making Certain Elections 06/01/2018
201822022 9100.00-00 Extension of Time for Making Certain Elections 06/01/2018
201822021 9100.00-00 Extension of Time for Making Certain Elections 06/01/2018
201822020 9100.00-00 Extension of Time for Making Certain Elections 06/01/2018
201822019 9100.00-00 Extension of Time for Making Certain Elections 06/01/2018
201822018 9100.00-00 Extension of Time for Making Certain Elections 06/01/2018
201822017 9100.00-00 Extension of Time for Making Certain Elections 06/01/2018
201822016 9100.00-00 Extension of Time for Making Certain Elections 06/01/2018
201822015 9100.00-00 Extension of Time for Making Certain Elections 06/01/2018
201822014 9100.00-00 Extension of Time for Making Certain Elections 06/01/2018
201822013 9100.00-00 Extension of Time for Making Certain Elections 06/01/2018
201822012 9100.00-00 Extension of Time for Making Certain Elections 06/01/2018
201822011 9100.00-00 Extension of Time for Making Certain Elections 06/01/2018
201822010 9100.00-00 Extension of Time for Making Certain Elections 06/01/2018
201822009 9100.00-00 Extension of Time for Making Certain Elections 06/01/2018
201822009 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 06/01/2018
201822008 351.00-00 Transfer to Corporation Controlled by Transferor 06/01/2018
201822007 9100.04-00 Section 168; MACRS 06/01/2018
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 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/01/2018
201822001 7701.00-00 Definitions 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 1033.02-00 Definition of Involuntary Conversion Events 05/25/2018
201821012 1033.01-00 General Rule 05/25/2018
201821011 1362.04-00 Inadvertent Terminations 05/25/2018

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