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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201803004 642.00-00 Special Rules for Credits and Deductions 01/19/2018
201803004 642.03-00 Charitable Deduction 01/19/2018
201803004 9100.00-00 Extension of Time for Making Certain Elections 01/19/2018
201803004 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 01/19/2018
201803003 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 01/19/2018
201803003 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 01/19/2018
201803003 2518.00-00 Disclaimers 01/19/2018
201803003 2601.00-00 Tax On Generation Skipping Transfers 01/19/2018
201803002 2632.00-00 Special Rules for Allocation of GST Exemption 01/19/2018
201803002 2642.01-00 Inclusion Ratio Defined 01/19/2018
201803002 9100.00-00 Extension of Time for Making Certain Elections 01/19/2018
201803001 2632.00-00 Special Rules for Allocation of GST Exemption 01/19/2018
201803001 2642.01-00 Inclusion Ratio Defined 01/19/2018
201803001 9100.00-00 Extension of Time for Making Certain Elections 01/19/2018
201803000 6110.00-00 Index for Public Inspection of Written Determination 01/19/2018
201802019 431.00-00 Minimum Funding Standards for Multiemployer Plans 01/12/2018
201802018 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 01/12/2018
201802017 509.01-01 Private Foundation 01/12/2018
201802016 501.03-30 Organizational and Operational Tests 01/12/2018
201802015 501.03-30 Organizational and Operational Tests 01/12/2018
201802014 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 01/12/2018
201802013 9100.09-00 Section 442; Accounting Periods 01/12/2018
201802012 9100.09-00 Section 442; Accounting Periods 01/12/2018
201802011 9100.09-00 Section 442; Accounting Periods 01/12/2018
201802010 9100.09-00 Section 442; Accounting Periods 01/12/2018