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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202016019 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/17/2020
202016019 501.03-30 Organizational and Operational Tests 04/17/2020
202016018 501.03-30 Organizational and Operational Tests 04/17/2020
202016018 501.33-00 Private v. Public Interest Served 04/17/2020
202016017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/17/2020
202016017 501.33-00 Private v. Public Interest Served 04/17/2020
202016016 468A.04-02 Revised Schedules 04/17/2020
202016015 9100.00-00 Extension of Time for Making Certain Elections 04/17/2020
202016015 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/17/2020
202016014 9100.00-00 Extension of Time for Making Certain Elections 04/17/2020
202016013 351.13-00 Investment Company Exception 04/17/2020
202016013 721.00-00 Nonrecognition of Gain or Loss on Contributions 04/17/2020
202016012 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 04/17/2020
202016012 9100.22-00 Other 04/17/2020
202016011 9100.00-00 Extension of Time for Making Certain Elections 04/17/2020
202016010 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 04/17/2020
202016010 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 04/17/2020
202016009 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 04/17/2020
202016009 9100.22-00 Other 04/17/2020
202016008 7701.00-00 Definitions 04/17/2020
202016008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/17/2020
202016007 7701.00-00 Definitions 04/17/2020
202016007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/17/2020
202016006 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 04/17/2020
202016006 2056.07-00 Qualified Terminable Interest Property 04/17/2020

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