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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201842005 992.02-00 Election 10/19/2018
201842004 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 10/19/2018
201842004 9100.00-00 Extension of Time for Making Certain Elections 10/19/2018
201842003 9100.00-00 Extension of Time for Making Certain Elections 10/19/2018
201842002 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 10/19/2018
201842002 9100.22-00 Other 10/19/2018
201842001 167.22-01 Normalization Rules 10/19/2018
201842000 6110.00-00 Index for Public Inspection of Written Determination 10/19/2018
201841009 4945.04-04 Grants to Individuals 10/12/2018
201841008 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/12/2018
201841008 501.03-05 Corporations 10/12/2018
201841008 501.29-00 Dedication of Assets to an Exempt Organization 10/12/2018
201841007 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/12/2018
201841007 501.03-05 Corporations 10/12/2018
201841007 501.29-00 Dedication of Assets to an Exempt Organization 10/12/2018
201841006 752.00-00 Treatment of Certain Liabilities 10/12/2018
201841005 6501.08-00 Waiver of Limitation (Waived v. Not Waived) 10/12/2018
201841004 9100.02-00 Section 59(e) 10/12/2018
201841004 9100.02-03 R and D Expenditures 10/12/2018
201841003 754.02-00 Timeliness of Election 10/12/2018
201841003 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/12/2018
201841002 856.01-00 Income Requirements 10/12/2018
201841001 9100.02-00 Section 59(e) 10/12/2018
201841001 9100.02-03 R and D Expenditures 10/12/2018
201841000 6110.00-00 Index for Public Inspection of Written Determination 10/12/2018