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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Nimewo UILC Sijè Dat Piblikasyon
201836008 6050W.00-00 Payments Made in Settlement of Payment Card and Third Party Network Transactions 09/07/2018
201836007 2632.00-00 Special Rules for Allocation of GST Exemption 09/07/2018
201836006 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 09/07/2018
201836006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/07/2018
201836006 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/07/2018
201836006 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/07/2018
201836005 472.00-00 Last-In, First-Out Inventories 09/07/2018
201836004 2632.00-00 Special Rules for Allocation of GST Exemption 09/07/2018
201836003 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 09/07/2018
201836003 9100.22-00 Other 09/07/2018
201836002 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 09/07/2018
201836002 9100.22-00 Other 09/07/2018
201836001 355.01-00 Spin-Off 09/07/2018
201836001 368.04-00 Assets for Control of Transferee (Type "D") 09/07/2018
201836000 6110.00-00 Index for Public Inspection of Written Determination 09/07/2018
201835017 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 08/31/2018
201835016 4945.04-04 Grants to Individuals 08/31/2018
201835015 4945.04-04 Grants to Individuals 08/31/2018
201835014 4942.03-07 Set-Asides 08/31/2018
201835013 4942.03-07 Set-Asides 08/31/2018
201835012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/31/2018
201835012 501.03-05 Corporations 08/31/2018
201835012 501.31-00 Proof of Exemption 08/31/2018
201835012 501.35-00 "Exclusively" Test 08/31/2018
201835011 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 08/31/2018

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