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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201703002 412.06-00 Minimum Funding Waiver 01/20/2017
201703001 2010.04-00 Portability Election under � 2010(c)(5)(A) 01/20/2017
201703001 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 01/20/2017
201703000 6110.00-00 Index for Public Inspection of Written Determination 01/20/2017
201702048 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less ADMINISTRATION: Authority of officers of Internal Revenue 01/13/2017
201702047 4945.04-04 Grants to Individuals 01/13/2017
201702046 4945-04-04 Grants to Individuals 01/13/2017
201702045 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 01/13/2017
201702044 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 01/13/2017
201702043 501.07-00 Social Clubs 01/13/2017
201702042 501.03-05 Corporations 01/13/2017
201702042 501.35-00 "Exclusively" Test 01/13/2017
201702042 501.36-00 Business Activities 01/13/2017
201702041 501.36-00 Business Activities 01/13/2017
201702041 501.36-01 Section 501(c)(3) Organizations 01/13/2017
201702040 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/13/2017
201702039 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/13/2017
201702038 4945.04-04 Grants to Individuals 01/13/2017
201702037 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 01/13/2017
201702037 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 01/13/2017
201702036 861.09-00 Allocation and Apportionment of Interest Expense (In General) 01/13/2017
201702036 861.09-06 Asset Method of Apportionment 01/13/2017
201702036 861.09-07 Fair Market Value Method 01/13/2017
201702035 1502.13-00 Intercompany Transactions 01/13/2017
201702035 197.00-00 Amortization of Goodwill & Certain Other Intangibles 01/13/2017

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