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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201936006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/06/2019
201936005 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 09/06/2019
201936005 1361.01-04 More than One Class of Stock 09/06/2019
201936005 1361.01-05 Ineligible Corporation 09/06/2019
201936005 1362.00-00 Election by Small Business Corporation 09/06/2019
201936005 1362.01-00 Eligible v. Ineligible 09/06/2019
201936004 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 09/06/2019
201936004 1502.13-00 Intercompany Transactions 09/06/2019
201936004 1502.32-00 Investment Adjustment 09/06/2019
201936004 1502.33-00 Earnings and Profits 09/06/2019
201936004 367.30-00 Transfers of Intangible Property to Foreign Corporations Under Section 367(d) 09/06/2019
201936003 170.19-00 Other 09/06/2019
201936002 170.19-00 Other 09/06/2019
201936001 2632.00-00 Special Rules for Allocation of GST Exemption 09/06/2019
201936000 6110.00-00 Index for Public Inspection of Written Determination 09/06/2019
201935014 4945.04-04 Grants to Individuals 08/30/2019
201935013 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/30/2019
201935013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/30/2019
201935013 501.03-30 Organizational and Operational Tests 08/30/2019
201935013 501.33-00 Private v. Public Interest Served 08/30/2019
201935012 6035.00-00 Statements Reporting Value Of Property In Estate 08/30/2019
201935011 404.11-00 Year of Deduction 08/30/2019
201935010 1362.00-00 Election by Small Business Corporation 08/30/2019
201935010 1362.04-00 Inadvertent Terminations 08/30/2019
201935009 355.01-00 Spin-Off 08/30/2019

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