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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201839004 754.02-00 Timeliness of Election 09/28/2018
201839004 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/28/2018
201839003 2632.00-00 Special Rules for Allocation of GST Exemption 09/28/2018
201839003 2642.00-00 Inclusion Ratio 09/28/2018
201839003 9100.00-00 Extension of Time for Making Certain Elections 09/28/2018
201839002 168.36-00 Additional First Year Depreciation 09/28/2018
201839001 2642.00-00 Inclusion Ratio 09/28/2018
201839001 9100.00-00 Extension of Time for Making Certain Elections 09/28/2018
201839000 6110.00-00 Index for Public Inspection of Written Determination 09/28/2018
201838010 4945-04-04 Grants to Individuals 09/21/2018
201838009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/21/2018
201838009 501.03-30 Organizational and Operational Tests 09/21/2018
201838008 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 09/21/2018
201838008 501.03-05 Corporations 09/21/2018
201838008 501.33-00 Private v. Public Interest Served 09/21/2018
201838007 1014.00-00 Basis of Property Acquired From a Decedent 09/21/2018
201838007 2041.03-00 General Power v. Not a General Power 09/21/2018
201838007 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/21/2018
201838007 2514.02-00 Power Created After October 21, 1942 09/21/2018
201838007 671.03-00 Allocation of Income and Deductions 09/21/2018
201838006 1014.00-00 Basis of Property Acquired From a Decedent 09/21/2018
201838006 2041.03-00 General Power v. Not a General Power 09/21/2018
201838006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/21/2018
201838006 2514.02-00 Power Created After October 21, 1942 09/21/2018
201838006 671.03-00 Allocation of Income and Deductions 09/21/2018