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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201805008 302.00-00 Distributions in Redemption of Stock 02/02/2018
201805008 304.00-00 Redemption Through Use of Related Corporations 02/02/2018
201805007 302.00-00 Distributions in Redemption of Stock 02/02/2018
201805007 304.00-00 Redemption Through Use of Related Corporations 02/02/2018
201805006 302.00-00 Distributions in Redemption of Stock 02/02/2018
201805006 304.00-00 Redemption Through Use of Related Corporations 02/02/2018
201805005 302.00-00 Distributions in Redemption of Stock 02/02/2018
201805005 304.00-00 Redemption Through Use of Related Corporations 02/02/2018
201805004 302.00-00 Distributions in Redemption of Stock 02/02/2018
201805004 304.00-00 Redemption Through Use of Related Corporations 02/02/2018
201805003 304.00-00 Redemption Through Use of Related Corporations 02/02/2018
201805002 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 02/02/2018
201805002 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 02/02/2018
201805002 401.27-00 Medical, Etc. Benefits 02/02/2018
201805001 6701.02-00 Penalty Amount 02/02/2018
201805000 6110.00-00 Index for Public Inspection of Written Determination 02/02/2018
201804011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/26/2018
201804010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/26/2018
201804009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/26/2018
201804008 6694.00-00 Understatement of Taxpayer's Liability by Income Tax Return Preparer 01/26/2018
201804007 469.00-00 Passive Activity Losses and Credits Limited 01/26/2018
201804007 469.03-03 Definition of Activity 01/26/2018
201804007 469.14-00 Real Property Business 01/26/2018
201804007 9100.00-00 Extension of Time for Making Certain Elections 01/26/2018
201804006 754.02-00 Timeliness of Election 01/26/2018