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
201921017 4945.04-04 Grants to Individuals 05/24/2019
201921016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/24/2019
201921015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/24/2019
201921014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/24/2019
201921013 6511.09-00 Timeliness of Claim 05/24/2019
201921013 6514.00-00 Credits or Refunds After Period of Limitation (Erroneous v. Not Erroneous) 05/24/2019
201921013 6532.02-01 Date of Rejection of Refund Claim 05/24/2019
201921012 2511.18-00 Renunciation of Testate or Intestate Share 05/24/2019
201921011 1502.75-00 Filing Requirements 05/24/2019
201921011 9100.20-00 Section 1502; Election to File Consolidated Return 05/24/2019
201921010 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 05/24/2019
201921010 355.01-02 Split-Up 05/24/2019
201921010 368.04-00 Assets for Control of Transferee (Type "D") 05/24/2019
201921009 9100.04-00 Section 168; MACRS 05/24/2019
201921008 2010.04-00 Portability Election under Section 2010(c)(5)(A) 05/24/2019
201921008 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 05/24/2019
201921007 1362.04-00 Inadvertent Terminations 05/24/2019
201921006 1362.00-00 Election by Small Business Corporation 05/24/2019
201921005 167.22-01 Normalization Rules 05/24/2019
201921004 2511.18-00 Renunciation of Testate or Intestate Share 05/24/2019
201921003 1502.32-00 Investment Adjustment 05/24/2019
201921003 9100.22-00 Other 05/24/2019
201921002 332.00-00 Complete Liquidation of Subsidiaries 05/24/2019
201921002 337.07-00 Liquidation v. Reorganization 05/24/2019
201921002 337.10-00 Section 332 Liquidations 05/24/2019
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