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 Written Determinations download folder.

View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.

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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Nimewo UILC Sijè Dat Piblikasyon
202123000 6110.00-00 Index for Public Inspection of Written Determination 06/11/2021
202122016 4945.04-04 Grants to Individuals 06/04/2021
202122015 4945.04-04 Grants to Individuals 06/04/2021
202122014 4945.04-04 Grants to Individuals 06/04/2021
202122013 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 06/04/2021
202122012 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 06/04/2021
202122012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/04/2021
202122012 9999.98-00 Not Able to Identify Under Present List 06/04/2021
202122011 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 06/04/2021
202122011 9999.98-00 Not Able to Identify Under Present List 06/04/2021
202122010 9100.00-00 Extension of Time for Making Certain Elections 06/04/2021
202122010 992.02-00 Election 06/04/2021
202122009 9100.20-00 Section 1502; Election to File Consolidated Return 06/04/2021
202122008 7701.00-00 Definitions 06/04/2021
202122008 9100.00-00 Extension of Time for Making Certain Elections 06/04/2021
202122008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/04/2021
202122007 47.00-00 Rehabilitation Credit 06/04/2021
202122007 50.00-00 Special Rules for Computing Investment Credit 06/04/2021
202122007 9100.33-00 Section 50(d)(5) Passthrough of Investment Credit 06/04/2021
202122006 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 06/04/2021
202122006 468A.06-03 Disposition of Interest 06/04/2021
202122005 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 06/04/2021
202122005 468A.06-03 Disposition of Interest 06/04/2021
202122004 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 06/04/2021
202122004 468A.06-03 Disposition of Interest 06/04/2021