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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Number UILC Subject Release Date
202031002 336.01-00 General Rule 07/31/2020
202031002 368.06-00 Change in Identity, etc. (Type "F") 07/31/2020
202031002 7701.01-00 Associations v. Corporations 07/31/2020
202031001 856.00-00 Definition of Real Estate Investment Trust 07/31/2020
202031001 856.02-00 Investment Requirements 07/31/2020
202031001 856.04-00 Rents From Real Property 07/31/2020
202031000 6110.00-00 Index for Public Inspection of Written Determination 07/31/2020
202029006 408.03-00 Rollover Contributions 07/17/2020
202029005 9100.00-00 Extension of Time for Making Certain Elections 07/17/2020
202029004 9100.00-00 Extension of Time for Making Certain Elections 07/17/2020
202029003 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 07/17/2020
202029003 355.03-00 Active Business 07/17/2020
202029002 856.00-00 Definition of Real Estate Investment Trust 07/17/2020
202029002 856.01-00 Income Requirements 07/17/2020
202029001 263.14-00 Allocation Between Capital Expenditure and Expense 07/17/2020
202029001 9100.00-00 Extension of Time for Making Certain Elections 07/17/2020
202029000 6110.00-00 Index for Public Inspection of Written Determination 07/17/2020
202028003 4945.04-04 Grants to Individuals 07/10/2020
202028002 4945.04-04 Grants to Individuals 07/10/2020
202028001 4942.03-07 Set-Asides 07/10/2020
202028000 6110.00-00 Index for Public Inspection of Written Determination 07/10/2020
202027003 170.00-00 Charitable, Etc. Contributions and Gifts 07/02/2020
202027003 265.00-00 Expenses and Interest Relating to Tax-Exempt Income (Deductible v. Not Deductible) 07/02/2020
202027003 512.10-00 Modifications 07/02/2020
202027002 9100.00-00 Extension of Time for Making Certain Elections 07/02/2020
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