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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202001008 414.08-00 Church Plan 01/03/2020
202001007 7701.00-00 Definitions 01/03/2020
202001007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/03/2020
202001006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/03/2020
202001005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/03/2020
202001004 1362.00-00 Election by Small Business Corporation 01/03/2020
202001003 2632.00-00 Special Rules for Allocation of GST Exemption 01/03/2020
202001003 2632.02-00 Deemed Allocation to Certain Lifetime Direct Skips 01/03/2020
202001003 2642.00-00 Inclusion Ratio 01/03/2020
202001003 9100.00-00 Extension of Time for Making Certain Elections 01/03/2020
202001002 2632.00-00 Special Rules for Allocation of GST Exemption 01/03/2020
202001002 2632.02-00 Deemed Allocation to Certain Lifetime Direct Skips 01/03/2020
202001002 2642.00-00 Inclusion Ratio 01/03/2020
202001002 9100.00-00 Extension of Time for Making Certain Elections 01/03/2020
202001001 1362.01-00 Eligible v. Ineligible 01/03/2020
202001001 1362.01-01 Shareholder Consent 01/03/2020
202001001 1362.04-00 Inadvertent Terminations 01/03/2020
202001000 6110.00-00 Index for Public Inspection of Written Determination 01/03/2020
201952010 4945.04-04 Grants to Individuals 12/27/2019
201952009 170.07-06 Publicly Supported Organizations 12/27/2019
201952008 7701.00-00 Definitions 12/27/2019
201952008 9100.00-00 Extension of Time for Making Certain Elections 12/27/2019
201952008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/27/2019
201952007 7701.00-00 Definitions 12/27/2019
201952007 9100.00-00 Extension of Time for Making Certain Elections 12/27/2019

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