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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Find Help
Number UILC Subject Release Date
201933003 9100.10-01 Accounting Methods 08/16/2019
201933002 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 08/16/2019
201933002 754.02-00 Timeliness of Election 08/16/2019
201933002 9100.00-00 Extension of Time for Making Certain Elections 08/16/2019
201933002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/16/2019
201933001 1361.00-00 Definitions 08/16/2019
201933001 1361.03-00 Certain Trusts Permitted as Shareholders 08/16/2019
201933001 1361.03-03 Electing Small Business Trusts 08/16/2019
201933001 1362.00-00 Election by Small Business Corporation 08/16/2019
201933001 1362.02-00 Termination of Election 08/16/2019
201933001 1362.02-02 Ceases to be Small Business Corporation 08/16/2019
201933001 1362.04-00 Inadvertent Terminations 08/16/2019
201933000 6110.00-00 Index for Public Inspection of Written Determination 08/16/2019
201932019 9100.00-00 Extension of Time for Making Certain Elections 08/09/2019
201932018 4945.04-04 Grants to Individuals 08/09/2019
201932017 501.38-01 "Action" Organizations 08/09/2019
201932017 501.35-00 "Exclusively" Test 08/09/2019
201932016 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/09/2019
201932016 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 08/09/2019
201932016 501.04-07 Homeowners Association 08/09/2019
201932015 468A.00-00 Special Rules for Decommissioning Cost 08/09/2019
201932014 468A.00-00 Special Rules for Decommissioning Cost 08/09/2019
201932013 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 08/09/2019
201932013 4982.05-00 Definitions and Special Rules 08/09/2019
201932013 4982.06-00 Election to Use Taxable Year 08/09/2019
Official Adobe Website