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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201746000 6110.00-00 Index for Public Inspection of Written Determination 11/17/2017
201745013 501.07-00 Social Clubs 11/09/2017
201745012 2053.09-09 Consideration v. No Adequate Consideration 11/09/2017
201745012 2512.13-01 Sufficient v. Insufficient Consideration 11/09/2017
201745011 1362.04-00 Inadvertent Terminations 11/09/2017
201745010 1362.04-00 Inadvertent Terminations 11/09/2017
201745009 1362.04-00 Inadvertent Terminations 11/09/2017
201745008 1362.04-00 Inadvertent Terminations 11/09/2017
201745007 9100.00-00 Extension of Time for Making Certain Elections 11/09/2017
201745006 7701.00-00 Definitions 11/09/2017
201745006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/09/2017
201745005 708.00-00 Continuation of Partnership 11/09/2017
201745005 7701.02-00 Partnerships v. Associations 11/09/2017
201745004 9100.02-04 IDC Expenditures 11/09/2017
201745003 9100.22-00 Other 11/09/2017
201745003 992.02-00 Election 11/09/2017
201745002 167.22-01 Normalization Rules 11/09/2017
201745001 4941.04-00 Definition of Self-Dealing 11/09/2017
201745001 4945.04-00 Definition of Taxable Expenditure 11/09/2017
201745000 6110.00-00 Index for Public Inspection of Written Determination 11/09/2017
201744022 412.00-00 Minimum Funding Standards 11/03/2017
201744021 4945.04-04 Grants to Individuals 11/03/2017
201744020 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 11/03/2017
201744020 501.03-30 Organizational and Operational Tests 11/03/2017
201744020 501.33-00 Private v. Public Interest Served 11/03/2017