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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202011008 501.03-30 Organizational and Operational Tests 03/13/2020
202011008 501.03-31 Limitation of Beneficiaries 03/13/2020
202011007 501.07-05 Business with Nonmembers 03/13/2020
202011006 1502.75-00 Filing Requirements 03/13/2020
202011006 9100.20-00 Section 1502; Election to File Consolidated Return 03/13/2020
202011005 2601.00-00 Tax On Generation Skipping Transfers 03/13/2020
202011004 2601.00-00 Tax On Generation Skipping Transfers 03/13/2020
202011003 2601.00-00 Tax On Generation Skipping Transfers 03/13/2020
202011002 2601.00-00 Tax On Generation Skipping Transfers 03/13/2020
202011001 2601.00-00 Tax On Generation Skipping Transfers 03/13/2020
202011000 6110.00-00 Index for Public Inspection of Written Determination 03/13/2020
202010008 4945.04-04 Grants to Individuals 03/06/2020
202010007 4942.03-07 Set-Asides 03/06/2020
202010006 4945.04-04 Grants to Individuals 03/06/2020
202010005 4945.04-04 Grants to Individuals 03/06/2020
202010004 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 03/06/2020
202010004 501.06-01 Performance of Particular Services for Members 03/06/2020
202010003 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/06/2020
202010003 355.01-02 Split-Up 03/06/2020
202010003 368.04-00 Assets for Control of Transferee (Type "D") 03/06/2020
202010002 168.24-01 Normalization Rules 03/06/2020
202010001 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 03/06/2020
202010001 1361.01-04 More than One Class of Stock 03/06/2020
202010001 1362.00-00 Election by Small Business Corporation 03/06/2020
202010001 1362.01-00 Eligible v. Ineligible 03/06/2020

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