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
202013016 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 03/27/2020
202013015 7602.00-00 Examination of Books and Witnesses 03/27/2020
202013014 9100.09-00 Section 442; Accounting Periods 03/27/2020
202013013 9100.00-00 Extension of Time for Making Certain Elections 03/27/2020
202013012 9100.00-00 Extension of Time for Making Certain Elections 03/27/2020
202013011 9100.00-00 Extension of Time for Making Certain Elections 03/27/2020
202013010 9100.00-00 Extension of Time for Making Certain Elections 03/27/2020
202013009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/27/2020
202013008 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 03/27/2020
202013008 1502.75-00 Filing Requirements 03/27/2020
202013008 9100.00-00 Extension of Time for Making Certain Elections 03/27/2020
202013008 9100.20-00 Section 1502; Election to File Consolidated Return 03/27/2020
202013007 856.04-00 Rents From Real Property 03/27/2020
202013006 856.04-00 Rents From Real Property 03/27/2020
202013005 2601.00-00 Tax On Generation Skipping Transfers 03/27/2020
202013004 2601.00-00 Tax On Generation Skipping Transfers 03/27/2020
202013003 2601.00-00 Tax On Generation Skipping Transfers 03/27/2020
202013002 2601.00-00 Tax On Generation Skipping Transfers 03/27/2020
202013001 2601.00-00 Tax On Generation Skipping Transfers 03/27/2020
202013000 6110.00-00 Index for Public Inspection of Written Determination 03/27/2020
202012013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/20/2020
202012013 501.03-30 Organizational and Operational 03/20/2020
202012012 856.00-00 Definition of Real Estate Investment Trust 03/20/2020
202012011 9100.00-00 Extension of Time for Making Certain Elections 03/20/2020
202012010 9100.00-00 Extension of Time for Making Certain Elections 03/20/2020
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