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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201748013 431.00-00 Minimum Funding Standards for Multiemployer Plans 12/01/2017
201748012 4945.04-04 Grants to Individuals 12/01/2017
201748011 150.01-04 501(c)(3) Organization 12/01/2017
201748010 501.33-00 Private v. Public Interest Served 12/01/2017
201748009 7508.00-00 Time for Performing Certain Acts Postponed by Reason of Service in a Combat Zone 12/01/2017
201748008 162.21-01 Fines and Penalties 12/01/2017
201748007 355.10-00 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled 12/01/2017
201748006 856.07-00 Treatment of Wholly Owned Subsidiaries 12/01/2017
201748006 9100.00-00 Extension of Time for Making Certain Elections 12/01/2017
201748005 9100.22-00 Other 12/01/2017
201748005 992.02-00 Election 12/01/2017
201748004 1362.04-00 Inadvertent Terminations 12/01/2017
201748003 1362.04-00 Inadvertent Terminations 12/01/2017
201748002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/01/2017
201748001 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/01/2017
201748000 6110.00-00 Index for Public Inspection of Written Determination 12/01/2017
201747012 4945.04-04 Grants to Individuals 11/24/2017
201747011 4945.04-04 Grants to Individuals 11/24/2017
201747010 4945.04-04 Grants to Individuals 11/24/2017
201747009 501.33-00 Private v. Public Interest Served 11/24/2017
201747009 501.35-00 "Exclusively" Test 11/24/2017
201747009 501.36-00 Business Activities 11/24/2017
201747008 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/24/2017
201747008 501.03-30 Organizational and Operational Tests 11/24/2017
201747007 409.00-00 Qualifications for Tax Credit Employee Stock Ownership Plans 11/24/2017