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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201951010 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 12/20/2019
201951009 4945.04-04 Grants to Individuals 12/20/2019
201951008 4945.04-04 Grants to Individuals 12/20/2019
201951007 4945.04-04 Grants to Individuals 12/20/2019
201951006 4945.04-04 Grants to Individuals 12/20/2019
201951005 4945.04-04 Grants to Individuals 12/20/2019
201951004 1502.75-00 Filing Requirements 12/20/2019
201951004 9100.20-00 Section 1502; Election to File Consolidated Return 12/20/2019
201951003 338.01-02 Time in which Election must be made 12/20/2019
201951003 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 12/20/2019
201951002 9100.10-01 Accounting Methods 12/20/2019
201951001 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 12/20/2019
201951001 4980.02-00 Exceptions 12/20/2019
201951000 6110.00-00 Index for Public Inspection of Written Determination 12/20/2019
201950007 4945.04-04 Grants to Individuals 12/13/2019
201950006 468A.04-02 Revised Schedules 12/13/2019
201950005 468A.04-02 Revised Schedules 12/13/2019
201950004 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 12/13/2019
201950003 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 12/13/2019
201950003 831.02-00 Alternative Tax Small Companies 12/13/2019
201950003 9100.00-00 Extension of Time for Making Certain Elections 12/13/2019
201950003 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 12/13/2019
201950002 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 12/13/2019
201950002 9100.00-00 Extension of Time for Making Certain Elections 12/13/2019
201950002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/13/2019

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